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.
The introduction of KSeF will occur in phases, allowing businesses sufficient time to adjust:
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.
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.
The introduction of KSeF will occur in phases, allowing businesses sufficient time to adjust:
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.
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.
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KGT is a consultancy firm specializing in SAP and Tax. As an 'SAP Build partner', SAP has granted us the namespace 'KGT.' We provide global tax solutions for companies that use SAP.
As a trusted partner 'SAP partner for PE Services', KGT is uniquely positioned to configure SAP's Document Reporting and Compliance (DRC) solutions. With SAP DRC, businesses can configure, generate, analyze, and electronically submit e-invoices, e-documents and statutory reports, including those related to indirect taxes like value-added tax. KGT, backed by its team of SAP-certified consultants, is adept at configuring SAP DRC to meet your tax and statutory reporting needs.
As a recognized leader and long-standing official 'SAP Build partner', KGT also specializes in developing SAP add-ons for VAT reporting, EC listing, e-invoicing, and SAF-T reporting. Our solutions support a company's tax control framework and include features such as Intrastat reporting, VAT number validation, and VAT data analytics. We offer comprehensive tax solutions that assist our clients throughout their entire tax lifecycle within SAP. Our services are trusted by reputable multinational companies across Europe and beyond.
When your SAP VAT determination logic needs rectification, KGT is committed to providing a thorough end-to-end solution to address and remediate any underlying issues. As an SAP tax consultancy firm, KGT offers best-practice recommendations and implements agreed-upon solutions directly within SAP.
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The content is provided solely for the purpose of enhancing knowledge on tax matters. It does not provide tax advice to any taxpayer because it does not take into account any specific taxpayer’s facts and circumstances.