Preliminary analyses by the Ministry of Finance have revealed critical flaws in KSeF. For this reason, the mandatory use of the system by taxpayers has been postponed. The new date will be announced once the audit conclusions have been announced.
The National e-Invoice System ( KSeF ) will not yet be imposed on taxpayers this year. The Ministry of Finance, after carrying out preliminary analyses, has identified flaws in the system concerning, among other things: code, handling and performance. In response to these problems, the Minister of Finance, Andrzej Domański, decided to audit the system and postpone the mandatory use of KSeF.
KSeF - messages to send, receive and view electronic invoices - was due to become mandatory for active VAT taxpayers from the beginning of July 2024, and for other entities from January 2025. Now, following the detection of errors, the new deadline for the mandatory implementation of KSeF has been postponed, probably to Q2 2025.
Consequences of postponing the KSeF
Postponement has its advantages, such as the possibility to better secure the system and to ensure better system performance. There is a concern that entrepreneurs may see the postponement of the KSeF implementation date as a signal that work on the system is slowing down internally. This, in turn, may in the future cause serious problems in effectively and timely entering into the obligation to issue, send and store e-invoices in KSeF.
From a legal point of view, a law is required for the deferral, but the Minister's decision makes it only a matter of time. It is worth noting that the approval for the implementation of KSeF required a decision from the European Commission. By the decision of the EU Council, the mandatory use of the National e-Invoice System and structured invoices is possible in Poland from 1 January 2024 to 31 December 2026.
Consultation on KSeF completed
The Ministry of Finance has completed its work as part of the ‘We consult KSeF’ project. A total of approximately 10,000 people (stationary at the Ministry's headquarters and online) participated in 9 meetings, which lasted from 16 February to 1 March this year. The Ministry of Finance is currently analysing the comments made by the participants of the consultation. On the MF side, the work is very intensive, as the Ministry wants to present the draft legislative solutions already in the second half of March.
It is possible that vendors will be able to voluntarily invoice in KSeF for consumers (B2C) as well. However, the technical parameters will not change.
The Ministry of Finance is expected to give a new date for the entry into force of the KSeF in late April/early May, once the audit at the MF has been completed. For the time being, the new date is not known. It is also unclear whether the KSeF will be implemented in stages, as some entrepreneurs have called for.
It is worth noting that the first outcome of the consultation is the launch of a working group on the dispatch of a large number of e-invoices.
UPDATE:
According to the information provided by the Minister of Finance, the new regulations will take effect from:
- 1 February 2026 for taxpayers whose turnover exceeded PLN 200 million in the previous year,
- 1 April 2026 for other taxpayers.