Table of contents:
- Until when has the mandatory KSeF been postponed?
- Will there be two deadlines for implementing KSeF?
Until when has the mandatory KSeF been postponed?
The obligation to send structured invoices will come into force on February 1, 2026. It will apply to all VAT taxpayers, both active and exempt. This is the result of an audit of the IT preparations and a very critical assessment of the current solutions ordered by the Ministry of Finance. In practice, work on the National e-Invoicing System (KSeF) is largely starting anew.
Will there be two deadlines for implementing KSeF?
Initially, KSeF was planned to be implemented in stages. It was envisaged that from February 1, 2026, electronic invoicing would apply to businesses whose sales value exceeded PLN 200 million, with other taxpayers joining the system from April 1, 2026. However, this solution was not ultimately accepted. According to the rationale for the project, the decision to include all taxpayers under one KSeF obligation date stems from the extended postponement period and responds to the demands of businesses expressed during consultations. Large enterprises would need to develop specific procedures and separate invoicing processes to comply with the system for just two months.
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