Mandatory KSeF - deadline for implementation postponed

Mandatory KSeF - deadline for implementation postponed

Mandatory KSeF - deadline for implementation postponed
On 1 July 2024, the National e-Invoicing System (KSeF) was to become a mandatory solution. However, the Ministry of Finance decided to implement the mandatory KSeF at a later date.

KSeF not from 1 July 2024

On 19 January 2024, during a press conference, the Minister of Finance announced that the mandatory National e-Invoicing System (KSeF) will not be launched as planned, i.e. on 1 July 2024.

The reason for the postponement is that the Ministry of Finance has diagnosed errors that prevent the introduction of mandatory KSeF this year. The ministry has also taken into account the opinions of entrepreneurs when postponing the implementation date.

What will be the new deadline for KSeF? For the time being, it is not known. The Ministry of Finance will indicate a new date for the implementation of the system, and the basis for this is expected to be the results of an external IT audit on KSeF commissioned by the ministry.

It should be noted that the e-invoicing obligation was due to come into force on 1 July 2024, and for small and medium-sized VAT-exempt companies on 1 January 2025.

Postponement of e-invoicing - changes to the system possible

The new deadline for launching the mandatory National e-Invoicing System (KSeF) is to be dependent on the results of an external IT audit commissioned by the Ministry of Finance. At present, the Minister of Finance has announced that there have been errors diagnosed which prevent the introduction of KSeF by the planned date.

Due to the planned audit, one can assume that changes will be implemented to the system, which in turn may mean that the technical requirements will have to be revised and the organisation's existing software will have to be adapted to them. It is also worth mentioning that some companies have already started preparations for the transition to KSeF. These companies may be exposed to additional costs due to the postponement.

However, some experts point out that the postponement of mandatory KSeF launch deadline may help companies to better prepare for the e-invoicing obligation. As a survey conducted by Crowe and TGC Corporate Lawyers shows, only 3% of respondents declare full readiness to use the e-invoicing system.

Learn more: 60% of companies have not started preparations for KSeF implementation 

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Szymon Lipiński
Szymon  Lipiński
Tax Consultant, Crowe Poland
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