As previously announced, on 5 November 2024 the Government Legislation Centre published a bill to amend the VAT Act (“Bill”). Posted online, the Bill deals with implementation of the mandatory National E-Invoicing System, or KSeF. The bill is the result of public consultations and the meetings the Finance Ministry officials have held with tax advisors and taxpayers over the last few months.

Based on the participants’ input, including suggested legal and business changes and its own KSeF audit findings, the Finance Ministry has proposed the following changes:

  1. KSeF implementation stages:
    1. 1 February 2026: the system to become mandatory for taxable persons with 2005 sales (including tax) of more than PLN 200m;
    2. 1 April 2026: the system to become mandatory for other taxable persons.
  2. The duty to state KSeF number on e-invoice payments (including split payments) to be deferred until 31 July 2026.
  3. A summary identifier on invoices for various recipients: the arrangements so far were limited to single recipients only. Following the change, when invoices are sent to KSeF as a batch, they will not have to be split on a per-recipient basis.
  4. The existing implementation deferrals for new arrangements to be kept until 31 July 2026 as regards:
    1. fines for KSeF-related non-compliance;
    2. the option to issue invoices using cash registers, including tax receipts with purchaser’s tax identifier (NIP) that are treated as simplified invoices;
    3. the duty to state KSeF number on payments where the split payment mechanism  is used.
  5. All taxable persons to issue invoices offline until the end of 2026: this is a transitional measure to help those concerned to implement KSeF properly in their operating environments and adapt to the new requirements. In the transitional period, e-invoices will be issued in the form specified in Article 106gb(8) VATA. Like those issued “offline”, for example when KSeF is unavailable, any such electronic invoice will have to be sent to KSeF on the next business day after it was issued so that a KSeF number can be assigned to it.
  6. Invoicing consumers (B2C) as an option: while B2C invoices are not planned to be covered by KSeF,  there is now an option to issue them via KSeF for those that want to.   While no consumer consent will be required to issue such e-invoices via KSeF, issuing an invoice for a consumer will still require that the consumer expressly demands it.  Taxable persons will be required to ensure that consumers have adequate access to their invoices.  The proposed arrangement is meant to help taxable persons in complying with their KSeF invoicing requirements when they are not sure of the purchaser’s status in a transaction.
  7. KSeF deferral for small businesses until the end of September 2026: where their transactions are for no more than PLN 450 per invoice and up to PLN 10,000 in total sales per month, businesses will not be required to use KSeF in the transitional period. These two conditions must be met together.
  8. Attachments to e-invoices for all, whatever their industry:  in what is a first for it, the Ministry has now proposed that invoice attachments — something the participants in the consultations have been urging for from the get-go — will be available to all taxable persons and not just from specific industries, as originally planned. This provides great utility. The attachment will be an integral part of an e-invoice, resulting in an (optional) node (Attachment) being added to the invoice’s FA (3) logical structure.  Taxable persons will be able to define content for some Attachment fields by themselves. Data in the attachment will be provided in blocks and will include tables with descriptions.
  9. The ability to generate and install certificates for QR codes before KSeF invoicing becomes mandatory.
  10. “Customer self-identification” with VAT or NIP for e-invoicing: when issuing invoices in KSeF, taxable persons will identify a customer by stating either their VAT number (if the customer in the transaction is registered as a non-exempt taxable person) or NIP number (if the customer is an exempt taxable person or is only engaged in tax-exempt activities and is not registered as an “exempt taxable person” in the e-list of taxable persons). Also, if they use them, customers will be required to state the NIP number for invoicing purposes.  This arises from the need to ensure that e-invoices are issued properly (here, this involves customer self-identification and as such a clear customer identification in the transaction).
  11. Scheme change to allow subordinate units in local governments access to their invoices: following the change, there is now an obligation to state the unit’s NIP in a scheme element called “Podmiot3”. This was requested by local government representatives during consultations.

The Bill involves a consultation process regarding the legal and business arrangements in mandatory KSeF. This will continue until 19 November 2024 for legal arrangements and until 22 November 2024 for business ones. The Finance Ministry has also published the FA(3) and  FA_RR schemes for consultations that will continue by 22 November 2024.  We are taking part in the consultation process and will keep you up to date on the legislative process.

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.