The draft of VAT changes adopted today (no. From the UD158 list), i.e. KSEF 2.0., Means the need to switch from existing invoices to mandatory e-invoicing through the KSEF system. In other words, invoices are to be issued and received by the KSEF, although the project adopted today also allows the possibility of issuing an offline invoice and introducing it to the system the next day.
The government maintained earlier announcements and wants to implement the KSEF in two stages:
- From February 1, 2026, for large entrepreneurs (who in 2024 had sales over PLN 200 million – about PLN 5,000) and
- from 1 April 2026 for other entrepreneurs (with exceptions).
In addition, A transition period will be introduced for small entrepreneurs. By the end of 2026 Taxpayers whose invoice sales will not exceed a total of 10,000 PLN per month, they will not have to issue e-invoice. This solution is to facilitate the documentation of transactions to taxpayers with the smallest or digitally excluded.
Basically, KSEF is a revolution. Not only the method of issuing and receiving invoices will change, but also the scope of knowledge of the tax authorities about transactions made between taxpayers. From next year, the tax office will receive information about all items from invoices and entries in tax records.
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What changes do the amendment to the VAT regarding KSEF 2.0 predict?
The project assumes, among others That:
- companies will be able to decide whether they want to issue invoices in KSEF for consumers,
- Annexes will also be added to the structured invoices (although their size is to be limited),
- The moment of recognizing VAT corrections will change,
- A new “offline24” mode will be introduced.
The new offline24 provides that Entrepreneurs will be able to issue structured invoices outside the KSEF and offline with the QR code, and in 24 hours they will have to enter such an e-invoice into the KSEF.
Penalties for errors in KSEF postponed until 2026?
The dates of implementation of KSEFs have not changed – result from the VAT amendment of May 9, 2024 (Journal of Laws, item 852). A novelty is the postponement of transition periods by the end of 2026.
The project assumes that until December 31, 2026:
- Taxpayers will be able to issue invoices from cash registers (if the taxpayer gives NIP),
- Taxpayers will not have to provide the KSEF number in payments for e-invoices (including those made in the divided payment mechanism-MPP), such an obligation will be from January 1, 2027,
- There will be no penalties for invoicing errors via KSEF; MF assumes that in 2026 companies will learn e-invoration and the KSEF system.
What changes for buyers of goods and services
The project also provides for the so -called self -identification of buyers. The buyer of the structured invoice will have to provide:
- VAT number – when it is registered for the purposes of VAT,
- NIP – in the event that he is not registered for the purposes of VAT (in this will be released) and if he makes purchases for the needs of business activity and the buyer will have this number.
