The National E-invoices System (KSeF) will become compulsory in Poland for large enterprises, defined as those with a turnover exceeding PLN 200 million in the previous year, starting from February 1, 2026. For other businesses, the requirement will take effect on April 1, 2026.
The introduction of e-invoices has raised apprehensions among taxpayers. Many of these concerns and inquiries are addressed in the Ministry of Finance (MF) leaflet regarding the FA(2) logical structure, the FAQs related to KSeF, and during MF webinars.
Phased Implementation Schedule for KSeF
The introduction of KSeF will occur in phases, allowing businesses sufficient time to adjust:
- Sales Threshold-Dependent Rollout: The implementation of KSeF will be contingent upon the sales figures reached in 2025.
- Transitional Modifications: The timeline for issuing invoices via fiscal cash registers and simplified invoice processing has been postponed to July 2026.
- Considerations for Small Taxpayers: Small taxpayers will have the ability to continue issuing invoices in the existing format until September 2026.
To support the transition, the Ministry has introduced simplified procedures. All taxpayers can create invoices offline using an easy method until the end of 2026, providing flexibility during system changes. The issuance of consumer invoices via KSeF will remain optional, allowing businesses to choose the option that best meets their needs.
Improving Accessibility for Non-Taxable Entities
The recent amendments emphasize inclusivity by allowing non-taxable entities to access invoices generated within the KSeF system. This initiative seeks to create a more user-friendly and inclusive environment for a wider range of stakeholders.
The structured invoicing initiative is set to improve efficiency and transparency, facilitating a more streamlined invoicing ecosystem. Businesses are urged to prepare for these developments and consider how the phased timelines and transitional provisions can be utilized to ensure compliance.
Phased Implementation Schedule for KSeF
The introduction of KSeF will occur in phases, allowing businesses sufficient time to adjust:
- Sales Threshold-Dependent Rollout: The implementation of KSeF will be contingent upon the sales figures reached in 2025.
- Transitional Modifications: The timeline for issuing invoices via fiscal cash registers and simplified invoice processing has been postponed to July 2026.
- Considerations for Small Taxpayers: Small taxpayers will have the ability to continue issuing invoices in the existing format until September 2026.
To support the transition, the Ministry has introduced simplified procedures:
All taxpayers can create invoices offline using an easy method until the end of 2026, providing flexibility during system changes. The issuance of consumer invoices via KSeF will remain optional, allowing businesses to choose the option that best meets their needs.
Improving Accessibility for Non-Taxable Entities
The recent amendments emphasize inclusivity by allowing non-taxable entities to access invoices generated within the KSeF system. This initiative seeks to create a more user-friendly and inclusive environment for a wider range of stakeholders.
The structured invoicing initiative is set to improve efficiency and transparency, facilitating a more streamlined invoicing ecosystem. Businesses are urged to prepare for these developments and consider how the phased timelines and transitional provisions can be utilized to ensure compliance.
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.