Poland continues to advance its digital tax infrastructure through the rollout of the National e-Invoicing System, known as KSeF (Krajowy System e-Faktur). Recently, the Polish Ministry of Finance (MoF) responded to a parliamentary inquiry, providing updates on the legislative progress and confirming the implementation schedule of KSeF.
1. Background: Delay of the Original KSeF Launch
Poland initially planned to make the KSeF e-invoicing system mandatory in 2024. However, the launch was postponed due to technical and organizational challenges identified during consultations. These concerns highlighted the need for system refinements and legal adjustments, prompting the Ministry to push the go-live date.
In November 2024, the Ministry initiated a public consultation to gather feedback from taxpayers and assess the readiness of the proposed system and legal framework.
2. Legislative Progress and Government Response
In its official reply to a parliamentary inquiry, the Ministry confirmed that it has been actively working to revise the KSeF legislative package based on the consultation results.
While the updated draft law was originally expected to be submitted to the Council of Ministers in the first quarter of 2025, this has now been rescheduled for the second quarter.
Once the revised draft is approved by the Council of Ministers, it will proceed to parliamentary debate, followed by formal adoption and publication.
3. KSeF Implementation Timeline Confirmed
The Ministry has confirmed the phased timeline for the mandatory use of KSeF and has emphasized that no postponements are planned.
- February 1, 2026 – The requirement will apply to large taxpayers with annual revenues exceeding PLN 200 million (approx. €46 million) in 2024.
- April 1, 2026 – The obligation will be extended to all other VAT-registered businesses in Poland.
This two-stage rollout reflects the government’s intent to allow larger entities to lead the transition, giving smaller taxpayers additional time to adapt.
These updates were provided in the Ministry of Finance’s formal response to a parliamentary question (Interpellation No. 8479), which can be accessed on the Sejm’s official website here.
