Shorter VAT return date and simplification of the e-invoice system. The government adopted the project

The Council of Ministers adopted a draft amendment to the VAT Act on Tuesday, which provides, among others Shortening the basic VAT refund date from 60 to 40 days and the introduction of a simplified national e-invoice system (KSEF)-said the Chancellery of the Prime Minister.

The purpose of the planned amendment is to simplify and gradually introduce the obligation to use the KSEF-ICT platform for issuing, sending and storing e-invoices. The system is to reduce bureaucracy, unify the circulation of documents and reduce the costs of entrepreneurs.

The implementation of the e-invoicing obligation will be divided into two stages: from February 1, 2026 for companies that achieved sales over PLN 200 million in 2024, from April 1, 2026 for other entrepreneurs.

A transition period is provided for micro-entrepreneurs-from April to December 2026, they will not have to issue e-invoice if their monthly sales do not exceed 10,000. zloty.

The project maintains the possibility of issuing invoices at the cash registers by the end of 2026. It also permanently introduces the “offline24” mode, enabling the invoice without access to the Internet.

By the end of 2026, penalties for errors in implementing new regulations will not be applied.

“In connection with the entry into force of the KSEF, the basic VAT refund period – from 60 to 40 days will be shortened. Taxpayers will therefore receive funds from the Tax Office faster, which will improve their financial liquidity” – explained on the website of the Prime Minister. (PAP)

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