The Sejm in favour of a bill introducing mandatory KSeF. What changes?

What is KSeF and what will it involve?

KSeF is a system for issuing, transmitting, and storing e-invoices. The system's main objectives are:

• Unification of document flow - no more different formats and manual data entry.
• Cost reduction - less printing, less archiving of paper documents.
• Faster VAT refund - the basic VAT refund deadline will be shortened from 60 to 40 days.
• Greater security - invoices will be stored in KSeF for 10 years, which eliminates the risk of losing them.

When will KSeF become mandatory?

The KSeF implementation will take place in two stages:

• From February 1, 2026, the obligation to issue invoices through KSeF will apply to companies with sales exceeding PLN 200 million in 2024.
• From April 1, 2026, this obligation will be extended to other companies.

A transition period has been planned for micro-entrepreneurs. From April to December 2026, the smallest businesses will not be required to issue e-invoices if their monthly sales do not exceed PLN 10,000 gross.

What about offline e-invoices?

Newly adopted regulations address the issue of issuing invoices in the so-called "offline24" mode, which will allow businesses to issue invoices even without internet access, for example, in the event of a network outage. The invoice issuer outside the KSeF will then have 24 hours to submit the invoice to the system.

KSeF – what does the transition period involve?

The Act defines a transitional period. Its main provisions are:

• No penalties for errors - until the end of 2026, there will be no penalties for any errors in implementing the new regulations.
• Invoices at cash registers - until the end of 2026 it will still be possible to issue invoices at cash registers.

KSeF - why are these changes important and how to prepare?

In addition to the aforementioned simplifications and benefits for entrepreneurs, the KSeF is also intended to help close the VAT gap. The Ministry of Finance estimates that this system could increase state budget revenues by PLN 10 billion over the next 10 years.

For entrepreneurs, the National e-Invoicing System is a significant change that requires a lot of preparation, including drafting internal regulations regarding sales and invoicing.

To avoid errors and failures, it is important not only to remember implementation deadlines but also to begin preparing for the changes well in advance. To this end, we recommend seeking the support of experienced advisors who will assist you at every stage of implementing electronic invoices.

Looking for support in implementing KSeF? We are happy to help! Check out our range of services here.

Watch also the recording of the webinar: KSeF implementation – the most important legal and tax issues