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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