Poland | E-Invoicing
June 11, 2024
Poland: E-invoicing Officially Postponed to 2026
President Signs Bill Postponing Mandatory KSeF Implementation
President Andrzej Duda has enacted a new bill extending the deadline for the mandatory implementation of the KSeF (National e-Invoicing System) to 2026. Key details of this development include:
- Publication: The Act has been published in the Official Gazette (Journal of Laws).
- Second Stage Legislative Process: The Ministry of Finance will introduce measures to simplify the mandatory KSeF's application.
Amendment to VAT Act and e-Invoicing Obligation
On June 5, President Duda signed an amendment to the VAT Act, delaying the e-invoicing obligation until February 1, 2026. Important points include:
- Current Invoice Rules: Existing invoice issuance rules remain unchanged until the new deadline.
- Act Details: The Act of May 9, 2024, amending the Act on Tax on Goods and Services and other related acts, is published under item 852 in the Journal of Laws and can be accessed here.
Further Legislative Changes
The newly signed Act stipulates the following:
- Postponement Details: The mandatory KSeF's implementation date is now set for February 1, 2026, with a six-month extension for certain obligations until the end of July 2026.
- Legislative Phases: The Ministry of Finance plans to divide the legislative process into two parts to allow for comprehensive consultations and better familiarization with the proposed changes.
Proposed Phased Entry into Force
The Ministry of Finance's second legislative draft will propose a phased implementation of the mandatory KSeF:
- February 1, 2026: For entrepreneurs with sales exceeding PLN 200 million in 2025.
- April 1, 2026: For all other entrepreneurs.
KSeF Mobile Application Release
Despite the deadline extension, the Ministry of Finance has released a production version of the KSeF Mobile Application, offering the following features:
- Functionality: Issue and correct basic invoices within the KSeF system using a smartphone.
- Access: View received and issued invoices in the KSeF.
- Availability: The app is available for download on Google Play and the App Store.
This strategic postponement aims to provide tax-payers with ample time to adapt to the changes and ensure a smooth transition to the mandatory e-invoicing system.
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