On Thursday, the Sejm adopted the Act amending the Act on tax on goods and services and amending the Act amending the Act on tax on goods and services and some other acts. 239 deputies voted for the law, 182 deputies were against, 11.
In accordance with the Act From February 1, 2026, companies with sales exceeding PLN 200 million in 2024 will have to issue invoices via KSEF. This obligation will cover smaller companies from April 1, 2026. 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. PLN gross.
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The purpose of the Act is to simplify and gradually introduce the obligation to use the national e-invoice system-an ICT platform for issuing, sending and storing e-invoices. The system is to unify the circulation of documents and reduce the costs of entrepreneurs. In connection with the entry into force of the KSEF, the basic date of returning VAT will be shortened from 60 to 40 days.
The Act 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, e.g. at the time of network failure. By the end of 2026, penalties for errors in implementing new regulations will not be applied. The need to print invoices and manually introduce them to accounting systems disappears. The invoices will be stored for 10 years in KSEF.
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The introduction of KSEF is to increase budget revenues from sealing the VAT gap, the Ministry of Finance estimates that they will increase by about PLN 10 billion over a period of 10 years.
This is another approach of the Ministry of Finance to KSEF. Originally, the system was to be effective from July 2024, but after the change of power, the ministry announced that the reform was completely unprepared and “critical errors” was detected with it.
