Poland presents framework for National e-Invoicing System

The Polish Ministry of Finance has moved a step closer to the implementation of an obligatory National E-invoicing System (KSeF) in Poland. This follows postponement of the KSeF project to help improve it, as several major flaws were detected in the original system during systems audits. (For background, see EY Global Tax Alerts, Poland introduces mandatory e-invoicing from 2025, dated 18 April 2024, and Poland announces new timeline for mandatory e-invoicing, dated 6 May 2024.)

The draft act is expected to include measures to facilitate the implementation and use of KSeF, such as:

1. Mandating use of KSeF for all taxpayers (both VAT-registered and exempt) with a phased introduction:
   • From 1 February 2026, for companies with sales exceeding 200 million Polish zloty (PLN 200m) in 2025
   • From 1 April 2026, for all other businesses
2. Postponing until 31 July 2026 certain requirements, including:
   • The obligation to provide the KSeF number in e-invoice payments, including for split payments
   • The application of KSeF to invoices issued via cash registers
   • Penalties for noncompliance with KSeF obligations
3. Making available an offline mode for all taxpayers until the end of 2026
4. Providing regulations for consumer invoices allowing their issuance in KSeF
5. Providing an option to issue invoices in the current format until 30 September 2026 for taxpayers with low invoice volume and value, known as "digitally excluded" taxpayers
6. Ensuring the full technical functionality of the KSeF system before the mandatory requirement for e-invoicing, to level the playing field for all taxpayers

The draft is also expected to clarify rules regarding the use of KSeF data by the National Tax Administration.

The adoption of the forthcoming regulations for KSeF has been posted in the Council of Ministers' legislative and program work schedule. This development is significant for all affected businesses, which will now need to prepare for the new system. The adoption of final regulations should allow companies to begin or resume work on e-invoicing implementation projects, which may have been paused or delayed due to the repeated extensions of the KSeF mandate in the past.