The requirement for businesses to issue invoices via KSeF will begin on February 1, 2026, specifically for those with annual sales exceeding PLN 200 million as of 2025.
▪️ All other businesses will be mandated to implement KSeF by April 1, 2026, providing smaller enterprises with additional time to adjust to the new invoicing system.
▪️ Certain aspects of the e-Invoicing transition, including the obligation to include KSeF numbers in split payment transactions and the stipulations for invoices generated by cash registers, will be postponed until July 31, 2026.
▪️ These modifications demonstrate the Ministry of Finance's attentiveness to the concerns raised by Polish businesses, facilitating a more gradual transition period that accommodates varying business sizes and operational frameworks.
Grace Period Extended Until Late 2026
To facilitate a smoother transition, the recent amendment permits all taxpayers to utilize an offline mode for generating e-Invoices until the conclusion of 2026. This provision is especially advantageous for businesses that experience irregular access to digital resources.
Support for Businesses Lacking Digital Access
Throughout a transitional phase that concludes on September 30, 2026, businesses classified as “digitally excluded” (including small enterprises or those located in regions with limited digital infrastructure) will be allowed to issue invoices in their existing format. This measure is designed to ensure that the shift towards digital does not place small or digitally disadvantaged businesses disadvantaged.
Enhanced Flexibility for Consumer Invoices
Incorporation of Consumer Invoices into KSeF: A notable development is the integration of consumer invoices into the KSeF framework. This enhancement allows businesses to handle a broader spectrum of invoice types within a unified system, thereby optimizing operations and facilitating record management.
Preparation for Comprehensive KSeF Functionality
Technical Improvements Before Full Implementation: The draft underscores the necessity of achieving complete technical capabilities of KSeF before the compulsory e-Invoicing deadline. This strategy guarantees that businesses will have access to a fully functional system before the enforcement of compliance, promoting a smoother transition and enhanced support from the National Revenue Administration (KAS).
SAP add-on via clearance model
KGT SAP add-ons for SAF-T, e-invoicing and MTD UK for VAT work as a standalone application within the SAP system and do not change existing customer SAP functionality or processes. It is fully configurable with a custom namespace /KGT.
KGT partnered up with SAP regarding 'SAP Advanced Compliance Reporting for SAP HANA'. The 'Advanced Compliance Reporting' (ACR) service enables you to configure, generate, analyze, and electronically submit statutory reports that contain indirect taxes, such as value-added tax.
KGT also provides S/4 HANA transformation support.
