KSeF returns – an obligation with several deferrals. What changes does the new bill bring?

At the beginning of November, the Ministry of Finance published a new bill introducing key changes to the National e-Invoicing System (KSeF), as well as deferrals of certain obligations for businesses. Find out what is changing and how much extra time businesses will have to prepare for the new requirements.

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1. Phased introduction of KSeF

The draft bill proposes a gradual Implementation of the obligation to use the KSeF for all taxpayers, including both active and VAT-exempt. Two main phases have been planned:

1 February 2026 – the obligation will apply to businesses whose sales value (including tax) exceeded 200 million PLN in 2025.
1 April 2026 – the obligation will extend to all other businesses, regardless of their sales value.

2. Deferral of deadlines for certain obligations

The Ministry of Finance has introduced several measures to facilitate businesses' adaptation to the new rules. Key deadline extensions include:

until 31 July 2026:
- no obligation to indicate the KSeF number in payments (including under the split payment mechanism)
- the possibility of issuing invoices using cash registers
- no penalties for non-compliance with KSeF obligations (e.g. failing to issue invoices in KSeF)
until 30 September 2026:
- the possibility for so-called 'digitally excluded' taxpayers (small scale) to issue invoices in the current form
until 31 December 2026:
- the possibility to issue invoices offline for all taxpayers.

3. Consumer invoices at KSeF

Until now, the KSeF legislation excluded the possibility of issuing e-invoices for consumers, i.e. natural persons not conducting business activities. In response to feedback received during public consultations, the Ministry of Finance has allowed the possibility of issuing consumer invoices in KSeF. The invoice issuer will be free to decide whether to issue an e-invoice sent to KSeF or whether to choose to issue an invoice under the existing rules.

4. New invoice structure - FA(3)

Alongside the KSeF bill, the Ministry of Finance has also published a new version of the e-invoice schema, known as FA(3) schema. The most significant changes compared to the previous FA(2) schema include:

Introduction of an attachment to the e-invoice

In response to the needs of taxpayers raised during the public consultation, the Ministry of Finance has introduced a new, optional node Zalacznik into the e-invoice schema. This feature allows taxpayers to provide additional detailed information, such as units of measurement, quantity and price of goods or services. The topic of attachments to e-invoices will be discussed in detail in a subsequent article, as this change has a particularly significant impact on the e-invoice generation process.

"JST" and "GV" markers

Two new mandatory fields have been added to the Podmiot2 node - the JST marker and the GV marker.

The JST marker will be used to mark invoices issued to entities that are subordinate to a local authority (e.g. a municipality). For such invoices, the issuer will additionally need to fill in the Podmiot3 node, which will allow access to the invoice for that entity, including specifying the role of the entity in the Rola field as 8 meaning Jednostka samorządu terytorialnego – odbiorca ('Local government unit - recipient').

The GV marker, on the other hand, will be used to mark invoices issued to VAT group members. For these invoices, the issuer will need to additionally fill in the Podmiot3 node to allow access to the invoice for a VAT group member, specifying the role in the Rola field as 10 meaning Członek grupy VAT – odbiorca (VAT group member - recipient').

New role in the Podmiot3 node (Pracownik – ‘Employee’)

In the Podmiot3 node, a new role Pracownik has been added in the Rola field. This change significantly impacts the identification of invoices related to employee expenses, which may be relevant both for tax record-keeping and for subsequent reconciliation of such expenses within companies.

New rules on indicating the date of payment

In the TerminPlatnosci node, the obligation to indicate the payment deadline as a specific day date has been removed, making it possible to specify the payment deadline in a descriptive form (e.g. "14 days after receipt of the invoice"). The node TerminOpis will be used for this purpose.

5. KSeF – what needs to be thought of now?

Implementing KSeF is a multi-stage and demanding process that requires a combination of tax, legal, systems and process knowledge. Although the mandatory transition to KSeF is just over a year away, experience shows that the implementation of such a solution in companies often takes more than 12 months. Therefore, now is a good time to start preparations if the work to plan business processes has not yet begun. For many taxpayers, the obligation to use KSeF will additionally coincide with the mandatory reporting of JPK CIT, which further emphasizes the need to plan resources and implementation schedules.

CRIDO's team of experts, combining business, technology and tax and legal specialists, has completed nearly 100 projects supporting clients in preparing for KSeF implementation.