Fiscal subject related
Finally, after the latest postponements, the Polish Ministry of Finance has confirmed the early 2026 launch of mandatory KSeF e-invoicing:
- 1 Feb 2026: Large taxpayers, over PLN 200 million (€46 m) per annum turnover in the previous year; and
- 1 Apr 2026: other taxpayers.
The Ministry of Finance informed in the List of legislative and program works of the Council of Ministers that two Amendments to the VAT Act are planned. The first Project will concern the date of entry in force of the KSEF-Regulations. – To ensure the postponement of the date of entry into force of the mandatory KSeF, it is necessary to develop a draft Act and urgently carry out the legislative process to ensure its announcement before July 1, 2024 (before the entry into force of the Act of June 16, 2023 implementing the mandatory KSeF) – informs the Ministry of Finance.
There will also be a second Project regarding the Simplification of Regulations. - The proposed solutions to simplify the legal environment will be the subject of a separate draft legal act and will be consulted separately – announces the ministry.
Also, the Polish Ministry of Finance has launched a consultation on legislative amendments and software interface-Specifications-Issues, with a new launch date. The Consultation was completed 19. April. Key points from the consultation document and changes to the original July 2024 regime:
- New fine regime with initial soft-launch 1-day delay on live reporting
- Offline Mode for Emergency QR-Code-Generation for Invoices
- Provision to add attachments to E-Invoices
- Voluntary Use of KSeF to issue B2C-Invoices
- Limit VAT deductibility with PIT or CIT taxpayer’s tax ID number.
- Changes to the transmission of payment details
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