On 9 May 2024, the Sejm (lower chamber of Polish parliament) enacted a law to amend the Goods and Services Tax Act and Certain Other Acts (Amendment) Act. The new law (“Law”), which puts off the date when the National E-Invoicing System (KSeF) is to become obligatory, was transmitted to the Senate on 10 May 2024.

The Law was drafted after the Finance Minister (FM) Andrzej Domański had announced at a press briefing on 26 April 2024 that KSeF would become obligatory later than on 1 July 2024 as originally scheduled. He said that the new effective dates would be 1 February 2026 for firms with more than PLN 200M in revenue and 1 April 2026 for all others.

However, in accordance with the Law, KSeF is supposed to become obligatory for all taxable persons (including exempt ones) on the same date, i.e. on 1 February 2026. In addition, as in the previous proposal, the Law also defers the effective date of certain interim exclusions from KSeF.

The Law provides that:

  • taxable persons issuing invoices (including cash receipts treated as invoices) via cash registers will still be allowed to use electronic or paper invoices from 1 February 2026 to 31 July 2026;
  • when paying invoices, taxable persons will have to state KSeF number on payments made on or after 1 August 2026;
  • penalties for errors in KSeF compliance will start to apply as of 1 August 2026.

On the other hand, in accordance with MF’s website there are legislative plans to make KSeF mandatory in stages as previously announced, i.e. as of 1 February 2026 for taxable persons whose 2025 sales exceeded PLN 200M (inclusive of VAT) and as of 1 April 2026 for all others. MF says the planned legislation will be open to detailed public consultations and opinions will be sought from various stakeholders.

The Law is to become effective on 1 July 2024 while its legislative process is supposed to be concluded in June 2024. The next session of the Senate is scheduled for 22 and 23 May 2024. We will keep you posted about further developments of this legislation.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.