On 28 October, the Ministry of Finance published the assumptions to the draft VAT law regarding the National e-Invoicing System (KSeF). They will introduce significant modifications to the planned system of obligatory e-invoicing in the technical and organisational area of implementation, which will affect the process of implementation of the system by taxpayers.

The most important change is the extension of the possibility of using the offline mode until the end of 2026. This solution will be available to all taxpayers without subject differentiation. At the same time, the possibility of issuing consumer invoices in the KSeF system has been introduced, which will contribute to a uniform standard for documenting sales. However, we foresee a number of practical challenges here.

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1. Important transition periods

Particular attention should be paid to the transitional periods introduced. For digitally excluded entities, the obligation to use KSeF has been deferred until 30 September 2026, with the exclusion criterion based on the scale and value of invoices issued. A number of other obligations have also been deferred until 31 July 2026, including the requirement to identify the KSeF number in payments, integration with the cash register system and the implementation of an administrative sanctions regime.

2. Implementation schedule

As announced, the implementation of the system will remain phased. As of 1 February 2026, the obligation to use KSeF will apply to entities whose sales value exceeded in 2025 PLN 200 million. The second stage, starting on 1 April 2026, will extend this obligation to the remaining taxpayers. In both cases, the regulation applies to both active and VAT-exempt taxpayers.

3. Implications for tax practice

The proposed changes will force significant modifications in the area of accounting processes. Taxpayers will face the need to adapt business processes and document circulation. The issue of adapting IT systems is of particular importance – the extended transition periods seemingly give more time for system integration and testing of solutions, including the implementation of emergency safeguards, but for organisations that have not yet started preparations, there is not much time left.

In the control area, the draft provides for an extension of the powers of KAS authorities to access data, while introducing new analytical tools. This is a further step in the conscious use of electronic, structured tax data by KAS to increase the efficiency of audits and seal the tax system.

As a reminder, in parallel, taxpayers face another similar challenge involving the upcoming JPK CIT reporting, which will also serve to increase the efficiency of taxpayer audits.

4. Recommendations and adaptation actions

Taxpayers should start the preparation process with a comprehensive audit of current invoicing processes and the identification of areas requiring modification. It is also crucial to assess IT infrastructure needs and prepare a detailed adaptation schedule. Consideration should be given to the time required for staff training and the development of emergency procedures.

The above assumptions have yet to be reflected in the content of the amendments to the Act, so we will have to wait for the final conclusions. We will keep you updated on the progress of the KSeF. The full deadline for adoption of the draft by the Council of Ministers is Q4 2024.

Read more about KSeF here.