National e-Invoicing System (KSeF) – New regulatory project and implementation stages
12 November 2024
The Ministry of Finance has initiated steps towards implementing the National e-Invoicing System (KSeF) and published a draft amendment that incorporates numerous business stakeholder requests. Public consultations and technical analyses revealed the need for further system improvements, leading to adjustments in deadlines and the introduction of several facilitative measures. The new solutions are tailored to various needs, including the business sector, local government units (JST), and micro-entrepreneurs.
Key deadlines and stages for implementing mandatory KSeF
According to the new draft, the KSeF implementation will occur in stages, allowing businesses to gradually adapt to the new regulations. The key deadlines for mandatory KSeF usage are as follows:
- February 1, 2026 – mandatory e-invoicing in the KSeF system for companies with annual sales (including VAT) exceeding PLN 200 million in 2025.
- April 1, 2026 – mandatory KSeF usage for other businesses, including smaller companies.
Facilitations for businesses – Responding to key feedback
The draft amendment includes several provisions aimed at facilitating the implementation and use of KSeF. Among the proposed measures are to be mentioned as the most important:
- Optional e-invoices for consumers – Issuing e-invoices to consumers will remain voluntary for businesses.
- Invoices with attachments – Businesses from all sectors will be able to send invoices with attachments to KSeF, a feature previously restricted.
- Extended deadlines for certain requirements to July 31, 2026 – The regulations provide an additional six months to comply with requirements such as including the KSeF ID number in payments and extended allowance for issuing invoices via cash registers.
- Offline mode until the end of 2026 – Companies facing difficulties in issuing invoices through the system will be able to use an “offline” mode, meaning issuance of structured invoices outside KSeF.
- Transitional period for micro-entrepreneurs – From April to the end of September 2026, digitally excluded micro-entrepreneurs will be exempt from mandatory e-invoicing for low-value transactions (up to PLN 450 per invoice and up to PLN 10,000 in total monthly sales).
- Clarification of buyer status – Businesses will be able to self-identify using their tax ID number (NIP), simplifying recording processes.
- Mandatory NIP number of the local government unit – Invoices will be required to include the TIN number of the relevant local government unit, enhancing transaction transparency.
Simplified e-invoice structure and new “employee” role
The amendment also incorporates changes to the logical structure of e-invoices. The Ministry presented new structures, FA(3) and FA_RR(1), which include payment term specifications and the necessity to designate JST (local government units) to ensure access to invoices for JST entities. A new “employee” role allows companies to manage the e-invoicing process with greater flexibility. These logical structure adjustments were developed in collaboration with business representatives and the accounting sector, with full implementation scheduled before KSeF becomes mandatory.
Business consultations
The Ministry of Finance conducted extensive public consultations, engaging nearly 10,000 business representatives. The consultation process incorporated a range of perspectives, and the collected feedback shaped the final draft. Comments on the draft can still be submitted until November 19th, 2024 (for legal solutions) and November 22nd, 2024 (for business solutions).
Summary
The amendment to the National e-Invoicing System regulations marks a significant step towards modernizing and digitizing business transactions. Extending deadlines and introducing numerous facilitative measures aim to support businesses in making a smooth transition to e-invoicing. The introduction of the offline mode, flexibility for micro-entrepreneurs, and simplified invoice structures will make KSeF more accessible and user-friendly. As a result of the public consultations, KSeF is expected to become a tool better suited to market realities, contributing to the successful implementation of this new standard in the Polish economy.
If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.
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