Poland: New E-Invoicing Timeline 

The recent external audit of the National e-Invoice System (KSeF) conducted by the Ministry of Finance has revealed significant deficiencies in the system's implementation.

Here's an in-depth look at the audit findings and the subsequent roadmap for addressing identified issues:

Audit Outcomes and Dates: At a press conference led by Minister of Finance Andrzej Domański and Marcin Łoboda, Head of the National Tax Administration, the results of the audit conducted over the past few months were unveiled. This audit exposed critical flaws in the KSeF system, leading to a substantial postponement of its mandatory implementation deadlines.

Key Audit Findings and Specifics: The audit report, which contained several hundred detailed findings, identified major irregularities. These included poorly designed IT architecture impacting efficiency, failure rates, security, maintainability, and future system development. The report also highlighted deficiencies in project management, such as inadequate supervision and a lack of transparent and structured documentation.

Post-Audit Decisions and Dates: Following the audit results, the Ministry of Finance made the decision to reconstruct the system architecture entirely. This process will involve the appointment of a team of IT architecture specialists to ensure the reliability, security, and enhanced functionality of the KSeF system. These remediation efforts are slated to commence promptly to meet the revised implementation deadlines.

Legislative Changes and Consultation Meetings: In response to the audit's findings, the Ministry organized a series of consultation meetings that saw the participation of approximately 10,000 stakeholders. These consultations aimed to gather insights for crafting legislative changes aligned with the new implementation timelines. 

New dates: KSeF will be mandatory from February 1, 2026 for entrepreneurs whose sales value (including the tax amount) exceeded PLN 200 million in 2025, and for other entrepreneurs from April 1, 2026.

Legislative process: Due to a significant postponement of the KSeF implementation date, the Ministry of Finance decided that the legislative process will be divided into two stages. 

In the first one, which will end in June 2024, the statutory changes will only concern determining a new date for the implementation of the mandatory KSeF. The dates of additional deferrals will also be postponed accordingly: penalties for errors in the KSeF, the requirement to pay with the KSeF number (without MPP) and invoices issued from the cash register. In the second stage, the subject of work will be detailed legislative solutions.

Training Initiatives and Support: The postponement of the KSeF implementation date has necessitated adjustments to planned information and educational activities. Operational readiness has been emphasized, with training sessions already conducted for around a thousand employees. From January 2025 onward, training frequency will increase, accompanied by individual consultations for entrepreneurs provided by tax offices. 

Free Software: 

Each tax office will also offer individual consultations for entrepreneurs on the use of free software prepared by the ministry, i.e. the Taxpayer Application, mobile application and e-micro company.

Hotline: 

In January 2025, a National Tax Information hotline will be launched specifically for matters related to KSeF. Training activities will be supported by a broad information campaign.

Source: Podsumowanie audytu KSeF - Ministerstwo Finansów - Portal Gov.pl (www.gov.pl)