On the last Monday of April, a draft act amending the Act on amending the Act on Goods and Services Tax and certain other acts, which concerns the National E-Invoice System, was published on the website of the Government Legislation Centre.
The presented project assumes that KSeF will be mandatory for both active and exempt VAT payers from 1 February 2026.
Due to the postponement of the date of entry into force of the mandatory KSeF, other dates of additional postponements of obligations related to the implementation of KSeF have also been postponed, i.e.:
1) the period during which taxpayers will be able to issue invoices from a cash register in the current manner, during the transitional period after the introduction of the KSeF obligation;
2) deferment of the obligation to make payments by transfer with the KSeF number;
3) deferment of penalties for taxpayers for errors related to the application of the KSeF obligation.
The transition period for taxpayers issuing simplified invoices will run from February 1 to July 31, 2026. During this time, they will be able to issue invoices under the current rules. However, there is no transition period for exempt taxpayers.
The justification for postponing the effective date of the regulations on the National e-Invoice System is the results of an audit and the limited level of preparedness of businesses for the new solution. It should be noted that the presented draft law only addresses the effective dates of the new regulations. The Ministry of Finance, however, conducted consultations with the business community. The results of these consultations were not included in the presented draft. The Ministry of Finance plans to publish a separate draft law in this regard. Considering the history of the implementation of the e-invoice system in Poland and the scope of comments and reservations from businesses, particularly accounting professionals who will be most affected by the system's implementation, the scope of changes that could be introduced by the current Ministry of Finance could be so extensive that the effective date of the National e-Invoice System on February 1, 2026, may not be too distant. This is especially true since the draft of the substantive changes to the National e-Invoice System has not yet been published.
It's certainly encouraging that the current Minister of Finance has listened to taxpayers and postponed the implementation of the KSeF. However, the question arises: what will happen to businesses who have already incurred the costs of implementing this system? Of course, they can deduct the expenses as tax-deductible costs. However, it cannot be ruled out that these expenses would not have been incurred if the scope of the KSeF changes necessitated the re-modification of existing accounting software or the purchase of entirely new ones.
We will keep you informed about any news related to the implementation of the National e-Invoice System.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of May 2, 2024
author/editor of the series:
