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KSeF – new proposals from the Ministry of Finance

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​​​​​​​​​by Przemysław Trzaska

25 November 2024


The Ministry of Finance presented draft amendments to the National e-Invoicing System (KSeF) on 5 November 2024 following the consultations with businesses in the spring of 2024. 


In addition to the legislative changes, the ministry has put forward new solutions for invoice logical structures FA(3) and FA_RR (1). What awaits businesses in the near future?


KSeF – key deadlines



from 01/02/2026
​Mandatory KSeF invoicing for taxable persons whose sales (including tax) exceed 200 million zloty in 2025.
from 01/04/2026

Mandatory KSeF invoicing for other businesses.

​until 31 July 2026​
  1. Postponed deadline for mandatory communication of the KSeF number in respect of payments for structured e-invoices, also those made in the split payment procedure. 
  2. Further postponement of KSeF in respect of invoices issued in cash registers remains in place.
  3. Further postponement of the deadline for penalties for non-compliance with KSeF obligations remains in place.
​until 30 September 2026 

​Taxable persons digitally divided may enjoy a transitional period and continue the current invoicing model.
​until 31 December 2026
​All taxable persons can issue invoices offline.


Other chan​​​ges 


Besides the above measures, the bill:

 

  • permits invoicing consumers in KSeF; 
  • allows attachments to structured e-invoices – for taxable persons who include sophisticated details of units of measurement, quantity and price of goods or services on their invoices;  
  • allows generating invoice issuer certificates earlier and downloading them during a KSeF failure and allows temporary invoicing outside KSeF.

Trust the e​xperts 


KSeF is the second revolution after SAF-Ts for CIT for businesses in Poland. Companies which have delayed the adjustment to KSeF due to the ministry’s repeat postponements of the go-live date now have a good opportunity to resume the implementation work. 

If you engage our experts for support in implementation of KSeF in your company, you can count on a careful review of all facts and circumstances, suggestions for invoicing improvements, a list of recommendations to be implemented, technical assistance, induction training, manuals and help with day-to-day use of KSeF. We will take care of smooth and efficient digitalisation of your invoicing system – contact us.

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