Fiscal subject related
The Polish government has announced a significant delay in the implementation of mandatory e-invoicing, originally set to come into force on July 1, 2024. According to a new law passed on May 9, 2024, the mandatory use of structured invoices in the National E-Invoice System (KSeF) has been postponed to 2026. This change is crucial for many Polish entrepreneurs, who now have additional time to prepare for the transition.
As a reminder, the introduction of mandatory electronic invoicing in the KSeF system was initially announced some time ago, posing numerous challenges for businesses. The implementation faced complications, including serious system errors, which ultimately led to the postponement. According to current announcements, the first entities will be required to switch to mandatory e-invoicing on February 1, 2026.
The delay was anticipated as work on simplifying and improving the KSeF system had been announced weeks prior. The negative results from KSeF efficiency tests revealed that the system did not function as expected. Consequently, the Ministry of Finance decided to postpone the mandatory implementation deadlines to allow time for necessary corrections. The goal is to ensure the system works properly, maintains tax compliance, and is user-friendly for entrepreneurs.
The revised deadlines for mandatory e-invoicing in the KSeF system are as follows:
- February 1, 2026: Companies with sales exceeding PLN 200 million must use structured invoices.
- April 1, 2026: All other Polish entrepreneurs will be required to comply.
The latest updates last from the 4th of October 2024, when the Ministry of Finance informed that the final consultations on the KSeF system will be held between October 2024 and November 2024.
The postponed date aims to provide a chance for entrepreneurs to attend the consultation despite the ongoing flooding in parts of Poland.
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