Exploring the Ministry of Finance’s Proposed Legislative and Technical Enhancements for Effective KSeF Implementation
As part of its ongoing commitment to digitization and modernization, the Ministry of Finance is now in the final phase of consultations on the legal and business frameworks surrounding the National e-Invoicing System (KSeF). The latest proposals address critical suggestions raised by stakeholders, including Local Government Units (LGUs), to refine the e-Invoicing process and support smoother implementation for all taxpayers.
Legislative Proposals for Enhanced KSeF Compliance
The Ministry has introduced several legal measures aimed at streamlining the initial transition to KSeF for all taxpayers, with phased implementation dates based on business size. These key updates include:
- Phased Implementation Timelines:
- February 1, 2026: Mandatory KSeF for taxpayers with annual sales exceeding PLN 200 million in 2025.
- April 1, 2026: All other entrepreneurs to join the system.
- Extended Deadlines for Specific Requirements:
Certain requirements, such as listing the KSeF number on payments and invoices issued from cash registers, will have an additional six-month delay until July 31, 2026.
- Flexible “Offline Mode” and Exemptions for Digitally Excluded Taxpayers:
To ease the initial adjustment, offline invoice issuance will be permitted until the end of 2026, and a grace period for digitally excluded taxpayers allows them to use existing systems until September 30, 2026.
- Provisions for Consumer Invoicing:
The Ministry proposes an option for consumer-facing businesses to issue invoices within KSeF, expanding accessibility and transparency.
Additionally, the draft clarifies how data from KSeF can be utilized by the National Revenue Administration (KAS) in its proceedings, ensuring regulatory consistency while safeguarding taxpayer rights.
Business Solutions for Streamlined Integration and Logical Structure Updates
Beyond legislative changes, significant updates are being proposed for the logical structures of e-Invoices, particularly the FA(3) and FA_RR(1) versions. These updates are based on extensive consultations with entrepreneurs and software providers and will facilitate a more seamless integration experience. Key proposed changes include:
- Improved Invoice Structures:
Adjustments to enhance the clarity of payment terms and ensure accessibility for LGUs’ subordinate units.
- Attachments and Expanded Data Capabilities:
New options will allow invoices to include attachments, particularly beneficial for sectors requiring detailed invoicing data.
- New Employee Role and Enhanced Permissions:
To support multi-user functionality, a new role for “employees” will be introduced, facilitating better access and management within organizations.
The Ministry has also proposed a new API functionality to enable secure submission of e-Invoices with attachments, further aligning the system with industry expectations. The FA_RR(1) structure, specifically designed for VAT RR invoices, is slated for mandatory implementation from February 1, 2026.
With feedback open until November 19 for legal solutions and November 22 for business solutions, the Ministry emphasizes the importance of stakeholder input to refine KSeF further. These updates reflect a comprehensive approach to fostering a system that meets both regulatory needs and the practical demands of businesses.
Stay informed on these developments to ensure your business is ready for a smooth transition to KSeF.
