New KSeF implementation date!

On April 26, 2024, the Minister of Finance held a briefing at which a new effective date for the National e-Invoice System (KSeF) was announced. As previously announced, for the largest taxpayers—those whose turnover in the previous year exceeded 200 million PLN—the KSeF will take effect on February 1, 2026, while for all other entities , the effective date is April 1, 2026.

During the meeting, the Minister of Finance presented the results of the KSeF audit, which revealed a number of irregularities, such as a lack of project transparency and deficiencies in the organization and oversight by the previous management. The full audit report will not be made public for security reasons; however, the key findings from the document will be made available shortly.

The need for a thorough overhaul of the KSeF system was emphasized, which led to the decision to build the system architecture from scratch, with the involvement of IT architecture specialists.

In terms of the legislative outlook, it was announced that an expedited procedure would be carried out to change the date the system is set to take effect, and that a new legislative process—including consultations and the full procedure—would be initiated.

The minister emphasized that the goal of introducing the KSeF is to tighten the tax system, particularly in light of the significant increase in the VAT gap in 2023. However, the Ministry of Finance’s priority is to ensure the stability of economic activity, which justifies a significant postponement of the KSeF’s implementation date.

In addition, the Ministry plans to change its approach to raising awareness of KSeF by training approximately 1,000 employees at all tax offices, who will begin conducting the first training sessions for business owners after the summer break. As the KSeF implementation deadline approaches, there are also plansto increase the frequency of training sessions, including in the afternoons and on weekends. In January 2025, a KIS hotline dedicated to KSeF support will be launched.