On 11 April 2025, the Finance Ministry used Government Legislation Centre’s website to publish updated legislative proposal seeking to implement the National E-Invoicing System (KSeF) as a mandatory scheme through amendments to the VAT Act. The updated proposal, called “KSeF2”, comes after several months of public consultations and meetings of Finance Ministry’s officials with tax advisors and taxpayers.
Most importantly, the deadline to implement KSeF as a mandatory scheme remains unchanged, as do the currently proposed deferrals with respect to certain solutions.
Having reviewed various comments raised during the public consultations, the Finance Ministry has made the following changes to its previous proposal:
- Offline issuance of structured invoices as a permanent feature (offline24 mode)
The offline24 mode allows taxpayers to voluntarily issue invoices offline and report (submit) them to KSeF no later than the next business day after such issuance. This solution is designed to give taxpayers the option of aligning their KSeF invoice issuance and submission process with their particular business requirements.
- Attachments to invoices
The original proposal allowed for only limited options to submit invoices with attachments. The current proposal seeks to amend the VAT Act to define the so-called “invoice with attachment”, intended to be optionally used for structured invoices with numerous and complex details in terms of the units of measure or quantity of supplied goods or services. Such an attachment will be deemed an integral part of the e-invoice while its logical structure will be extended to include an additional optional node. To use invoices with attachments, the taxpayer will have to notify its election to the tax authorities via the e-Urząd Skarbowy on-line service. The details of this notification and the specific technical requirements for invoices with attachments will be defined in secondary legislation to be issued pursuant to the amended statutory authority.
- Access to KSeF 2.0 test version
There are plans to launch a test version of mandatory KSeF as of 1 November 2025. This will allow taxpayers to test the system, get the hang of the solutions used, report issues and remedy identified errors before the KSeF becomes mandatory on 1 February 2026.
- Previously proposed deferrals until the end of 2026 will be kept for the following solutions:
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- Option to issue invoices (including VAT receipts with customer’s tax ID which are treated as simplified invoices) using VAT cash registers.
- Waiver of penalties for KSeF invoicing errors.
- Waiver of duty to disclose KSeF number in payment description, including in the case of split payments (MPP).
- Waiver of duty to issue KSeF invoices by so-called “digitally excluded” entities.
Following the publication, the Finance Ministry announced the start of consultations of the new proposal which are scheduled to last until 25 Apr 2025. We will keep you up to date with the progress of this legislative process.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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