Typically, in our Tax This and That series, we present selected tax interpretations and administrative court rulings. However, the impetus for writing today's article is the recently published response to a parliamentary question regarding the National E-Invoice System.
KSeF is a topic that keeps coming back to us like a boomerang, dragging on like a soap opera. Some of you may not remember, but the e-Invoice system has been operating for nearly two and a half years (on a voluntary basis), and the regulation regarding its use was published in 2021.
In previous episodes
The implementation of mandatory electronic invoicing requires the approval of the Commission and the Council of the EU. This approval was issued on June 17, 2022. Poland allows taxpayers established in its territory to accept only electronic invoices, without the recipient's consent. This decision applies from January 1, 2024. The mandatory implementation of the KSeF was initially scheduled for that date.
However, due to numerous criticisms, particularly the lack of consultation on the proposed solution, the implementation deadline was postponed by six months. Meanwhile, the Ministry of Finance has identified errors that prevent the mandatory KSeF from being implemented within the planned timeframe, and has therefore commissioned an external IT audit. The implementation deadline for the mandatory use of the e-invoicing system is being indefinitely postponed. In April 2024, it was announced that the system will be mandatory for businesses whose sales value (including tax) exceeded PLN 200 million – from February 1, 2026 – and for other taxpayers – from April 1, 2026.
In today's episode
In the interpellation addressed to the Minister of Finance in March 2025, the following questions were asked:
- When does the Minister of Finance plan to publish a draft law on the National Securities and Exchange Commission, taking into account the comments submitted during the consultation?
- What is the timeline for legislative work on the KSeF Act envisaged by the Minister of Finance? I would appreciate information on the planned or estimated dates for submitting the draft KSeF Act to the Council of Ministers and the Sejm of the Republic of Poland.
- Does the planned legislative work schedule take into account a sufficiently long vacatio legis to enable taxpayers to adequately prepare for the implementation of the solutions provided for in the KSeF Act?
- Does the Minister of Finance plan to further postpone the entry into force of the mandatory KSeF from the current dates (1 February 2026 and 1 April 2026, respectively)?
In response, the Minister of Finance indicated that "within the scope of the KSeF project, intensive development work is currently underway on the KSeF architecture. In parallel with this development work, the business and legal assumptions in the draft normative acts concerning the KSeF are being verified." A new draft of the legal regulations, taking into account the comments submitted during the consultations, is to be published immediately after the completion of work on their final version. It is not ruled out that the draft will be resubmitted for consultation with interested groups, with the Ministry assuming that it will be submitted to the Council of Ministers for consideration in the second quarter of 2025.
Unfortunately, the duration of the vacatio legis (the period from the adoption of the regulations to their entry into force) has not been specified. However, the current work on this project may raise concerns about ensuring adequate time for the implementation of the National e-Invoice System in businesses, despite assurances that continued dialogue and thorough consultations on solutions with businesses are crucial for the Ministry. There are also no plans to further postpone the mandatory use of the National e-Invoice System.
In the next episode
Given that the history of structured invoices has been going on for almost four years, we are unable to predict whether further unexpected events and twists will occur. We, and you, would like to see clear and unambiguous regulations regarding the KSeF, so that all taxpayers have certainty about when and how they should prepare for its use, and that the benefits of using the system outweigh the costs of its implementation, not only for the State Treasury but also for honest entrepreneurs.
There will certainly be more to come, and we will keep you informed about it.
More about KSeF:
- What's next for KSeF?
- KSeF for foreign entities
- KSeF and VAT due diligence
- Benefits of KSeF
- National e-Invoice System
This article is for informational purposes only and does not constitute legal advice.
Legal status as of May 11, 2025.
author/editor of the series:
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