We checked several studies on the state of preparation of companies and accounting offices for KSeF. We explain what results from them.
Only 12 percent entities feel fully prepared to launch the system, and 33 percent assessed the level of preparation as “high” — these are the results of a survey conducted among large and medium-sized companies in Poland in November 2025 by Grant Thornton. This is probably the most recent study.
Another 40 percent surveyed companies assessed that they were slightly (33%) or very slightly prepared (7%), and 14% respondents were not able to assess their preparation for KSeF (“difficult to say”).
However, this is not the only report on preparations for KSeF.
Read also: You don't want to pay the tax office for 2025. See what you can do
How are companies prepared for KSeF?
Different reports show divergent data.
The report by Asseco Poland and Asseco Business Solutions “Readiness of Polish companies for KSeF” shows that companies' preparations are much better. As much as 42 percent companies declared their full readiness for handling accounting documents in accordance with KSeF requirements and this was the status as of September (just over four months before the new rules came into force). So now even more companies should be prepared.
The report also shows that 30 percent companies have already taken some steps, but are not fully ready for KSeF, and another 13 percent is only at the initial stage of preparation. Only 10 percent respondents have not started any actions yet.
Interestingly, the larger the company, the better preparation for KSeF. Among medium and large enterprises (employing over 100 people), over 50 percent declared full readiness for KSeF. Therefore, the smallest entrepreneurs are the least prepared (27 percent are ready).
In turn, the K24 fillup report “Accountants and companies towards the introduction of KSeF” shows that only 16 percent companies are ready for the invoice revolution. The study was also conducted in September 2025. The report also shows that over half of the companies (55.8%) were not yet in the active preparation phase: 25.8%. However, they planned to deal with KSeF in the fourth quarter of 2025, and 30 percent was waiting “for guidelines”.
Read also: Severe KSeF penalties and trap. Some sanctions will apply from February 1, 2026.
How are accounting offices prepared for KSeF?
Most (69%) accounting offices has not yet started any preparations for customer service at KSeF. This was the state of affairs as of July this year, when the Symfonia study was conducted and its results described in the report – “Readiness of accounting offices to implement KSeF”.
Currently, the state of preparation of accounting offices is not higher. According to the report by fillup k24 “Accountants and companies towards the introduction of KSeF” fully prepared are still marginal (3.5%), although almost 22% feel “fairly well” prepared. surveyed offices.
— We see that strong concerns definitely predominate – up to 47.5 percent. undecided, you have to add 27 percent. accountants who assess their readiness poorly. In total, for almost 75 percent accountants, the coming months will be a real fight to be or not to be a business owner – says Monika Piątkowska, tax advisor at fillup.pl and e-pity.pl.
Will KSeF be postponed?
Some companies and accounting offices are still wondering whether the mandatory KSeF will actually start on February 1, 2026. Representatives of the Ministry of Finance firmly repeat at every opportunity that KSeF will not be postponed again. They also confirmed the entry into force of the KSeF, February 1, 2026, in an interview with Business Insider.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
