Not only the veto itself. KSEF with the President's signature

On Wednesday, President Karol Nawrocki signed a amendment to the VAT Act, introducing the national e -invoice system (KSEF) – the president's office informed.

Pursuant to the Act, from February 1, 2026, companies with sales exceeding PLN 200 million in 2024 will have to issue invoices via KSEF. Smaller companies will cover this obligation from April 1, 2026. A transition period has been provided for micro-entrepreneurs-from April to December 2026 they will not have to issue e-invoices if their monthly sale does not exceed 10,000. PLN gross.

The Act provides that 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 issuing an 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.

The introduction of KSEF is to increase budget revenues from sealing a VAT gap. The Ministry of Finance estimated that they would increase by approx. PLN 10 billion over a period of 10 years.

There is also a change in pensions. Act on you repealed

The purpose of the Act is to repeal the Act of 7 July 2023 on central retirement information and resignation from the construction of central retirement information – it was announced at President.pl.

It was pointed out that the Act transfers most of the assumptions of the central pension information system (CI) to the Platform of Electronic Services Social Insurance Institution (PUE ZUS), and access to PUE ZUS services will be possible via the MOBKI Citizen application.

The Act, by changing the Act of 13 October 1998 on the social insurance system, imposes a new information obligation on ZUS, which in the light of the applicable regulations was to implement the PFR portal within you.

The purpose of this solution is to provide citizens with access – in the Mobatwat application – for data on all pension products. Information about the accumulated funds in optional pension programs will be able to still be included in the Mobiative application on the current terms, i.e. on the basis of voluntary agreements concluded between the operators of these products and the minister of digitization.

According to the department of digitization, the reason for the liquidation of you is the high estimated costness of this project and lack of certainty as to its real effectiveness. The expected savings that the transfer of data to the Mobatcian application will bring PLN 167.5 million by 2032.

Energy sales with a parish

President Karol Nawrocki signed an amendment to energy law on Wednesday, regulating the reserve sales of energy in the event of the division of the company being a reserve seller – the president's office informed.

The Act automatically transfers the selection of the recipient to a company separated from the company indicated to the reserve seller. This, as a consequence, will ensure uninterrupted supply of electricity and gas to recipients in households in the event of a sales of the seller chosen by a given recipient.

According to the energy law, the energy recipients indicate the reserve seller of energy in the distribution agreement, which is also authorization for the system operator to conclude a reserve sales contract on behalf of the recipient in the cases indicated in the Act. At the same time, the Act of December 2024 introduced the possibility of dividing a public company by separating without the need to withdraw the shares of the company from stock market trading.

In the case of energy sellers, including reserve, belonging to listed companies, in the event of their division the authorization regarding reserve sales expires due to the lack of the addressee. The division of the Company indicated in the electricity distribution agreement or gas as a reserve seller means that the indicated company ceases to be reserved. The act is to prevent such a situation.

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