According to the VAT amendment signed by the president The largest taxpayers (who in 2024 had sales over PLN 200 million – about 5,000 entities) will start issuing invoices only through the system from February 1, 2026. It is also a day from which every company in Poland, regardless of size, as well as people running a business, will have to receive invoices via KSEF.
The obligation to issue invoices will cover all companies from April 1, 2026, except for micro -entrepreneurs who reach a monthly turnover below 10,000. PLN – for them the possibility of invoicing outside the KSEF was kept until the end of 2026.
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What changes are provided for in KSEF 2.0
KSEF 2.0. The need to switch from existing invoices to compulsory e-invoicing through the KSEF system. In other words, invoices are to be issued and received by the KSEF, although the amendment also allows the possibility of issuing an offline invoice and introducing it to the system the next day (the so -called offline mode, about which we informed in Business Insider).
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 authorities will receive information about all items from invoices and entries in tax records.
Read more: You won't buy three TVs for the company. A new era of control is coming. The tax authorities will know almost everything
In addition:
- Companies will be able to decide whether they want to issue invoices for consumers in KSEF or outside KSEF,
- Attachments will also be added to the structured invoices (although their size is to be limited, and the tax office will have to be agreed),
- the moment of recognizing VAT corrections will change,
- A new “offline” mode will be introduced.
Read also: What if a failure appears in KSEF or turn off the electricity? There will be special modes of action
Penalties for errors in KSEF postponed until 2026?
The dates of implementation of KSEFs have not changed – result from the previous amendment to the VAT – of May 9, 2024 (Journal of Laws, item 852). A novelty is the postponement of transition periods by the end of 2026.
The amendment to the introductory KSEF 2.0 assumes that by 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 errors related to invoicing 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.
This will be of great importance for the landlords, which we reported in detail in the article: You rent an apartment and think that the invoices do not apply to you? It will change.
Do you have questions about KSEF? Write an e -mail to the following address: [email protected]
Author: Łukasz Zalewski, journalist of the Business Insider Polska Law Department
