Fiscal subject related
The signed act provides for the necessary postponement of the date of entry into force of the mandatory KSeF to February 1, 2026, and maintains six-month deferrals (until the end of July 2026) of some obligations related to the KSeF. In order to give entrepreneurs the opportunity to become better acquainted with the proposed changes and to undergo reliable consultations, the Ministry of Finance decided to divide the legislative work on the act amending the KSeF Act into two parts.
In the second legislative draft, the ministry will present proposals to simplify the obligations related to the implementation of the KSeF and propose the phased entry into force of the mandatory KSeF:
- February 1, 2026, for entrepreneurs whose sales value (including the tax amount) exceeded PLN 200 million in 2025,
- April 1, 2026, for other entrepreneurs
Another novelty is that a production version of the KSeF Mobile Application has been made available by the Ministry of Finance. The production version of the KSeF Mobile Application allows for issuing basic invoices and corrections on smartphones, as well as viewing received and issued invoices. Despite the postponement, the Ministry of Finance continues to provide free tools for taxpayers to use the KSeF system, with the mobile application available on Google Play and the App Store. More information about the service can be found on the website of the Ministry of Finance: KSeF Mobile Application.
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