Act on the National e-Invoice System signed by the President

On 5 June 2024, the Polish President, Andrzej Duda, signed the Act postponing the date of implementation of obligatory use of the National e-Invoice System (KSeF) to 1 February 2026. It means that until then, the rules for the issuance of invoices remain unchanged. The Act of 9 May 2024 amending the Act on amendment of the Act on value added tax and certain other acts was published in the Polish Journal of Laws under item 852.

Further legislative work 

The signed act provides for postponement of the date of mandatory introduction of the National e-Invoice System to 1 February 2026 and maintains six-month postponement (until the end of July 2026) of certain obligations related to the KSeF system. In order to give business owners a better opportunity to familiarize themselves with the proposed changes and hold proper consultations, the Polish Ministry of Finance decided to divide the legislative work over the act amending the Act on the National e-Invoice System into two parts.  

In the second legislative project, the ministry will present the proposed simplification of duties connected with the implementation of the KSeF system and offer a step-by-step introduction of its obligatory nature: 

• on 1 February 2026 for entrepreneurs with a sale value (including the amount of tax) that exceeded PLN 200 million in 2025, 

• on 1 April 2026 for the rest of entrepreneurs.  

It also needs to be mentioned that there is a mobile KSeF application in the making. The ministry released a production version of the KSeF Mobile Application. It allows issuing basic system and their corrections in the KSeF system. What is more, users can browse their invoices received and issued through the National e-Invoice System. The application is already available on Google Play and App Store. You can read more about the above-mentioned application here: https://ksef.podatki.gov.pl/aplikacja-podatnika-ksef-i-inne-narzedzia/aplikacja-mobilna-ksef/ 

Author: Natalia Pietrasik, accountant at the MDDP Outsourcing office in Warsaw  

Sources:  

https://www.podatki.gov.pl/wyjasnienia/obowiazkowy-ksef-odroczony-do-1-lutego-2026-r/  

https://dziennikustaw.gov.pl/D2024000085201.pdf  

https://ksef.podatki.gov.pl/aplikacja-podatnika-ksef-i-inne-narzedzia/aplikacja-mobilna-ksef/