— After the mandatory KSeF entry into force on February 1, buyers will increasingly often receive not a paper or PDF invoice, but an invoice number in the KSeF system. For some time, however, we will have in circulation simultaneously: invoices from KSeF, paper invoices, PDFs, and they will be issued in various modes – says Piotr Juszczyk, chief tax advisor at inFakt.
Łukasz Krasowski, tax advisor and legal advisor from the LTCA Law Firm, also admits that from February 1 We will have a whole range of invoices in circulation, from paper through electronic ones to invoices from KSeF. — They will differ not only in the scope of data, but also in their appearance. This may introduce significant confusion regarding the proper documentation of transactions, which taxpayers will have to deal with on their own, says Krasowski.
However, experts reassure that companies and the entire economy will not stop because of KSeF.
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What invoices will be in circulation from February 1
According to Piotr Juszczyk, If an invoice is needed for something, from February 1, it will increasingly be an invoice from KSeF, even if the final recipient is a natural person, i.e. a consumer.
— Individuals from large utilities suppliers (electricity, gas, heat) will also receive invoices that will be issued in KSeF – points out Piotr Juszczyk.
However, invoices for consumers will be voluntary in KSeF.
As the expert says, the good news is that buyer-consumers who do not run a business they will not have to collect invoices from KSeF. They will receive it in the manner agreed with the sellers. — Invoices for natural persons in KSeF will appear voluntarily, but In my opinion, many companies will take advantage of the possibility of issuing invoices in KSeF to avoid the duality of issuing invoices (in KSeF and outside the system) – says Piotr Juszczyk.
How adds Łukasz Krasowski, From February 1, we will often no longer receive an invoice “in hand” or via e-mail, because the seller will not have such an obligation. In most situations regarding B2B relations, unless the invoice is in KSeF, the seller will not be able to provide us with its visualization – or he will be able to issue us with a transaction confirmation (this is different from the visualization – editor's note). – There will be less of a problem if the issuer immediately sends the invoice to KSeF, but if it delays such action, the buyer will have to wait until the invoice appears in the system – says Krasowski.
What if companies do not complete the KSeF by February 1?
— If the company does not meet the KSeF deadline on February 1, 2026, life will not stop. Shops will sell, schools will operate, services will not disappear. However, initially all invoices will be in circulation, which may create an impression of chaos. 2026 will be a special year – Juszczyk replies.
Let us remind you that in 2026 there will be no penalties for issuing invoices outside the KSeF. If the company receives an invoice outside KSeF, it will still have the right to deduct VAT and include the expense in tax deductible costs.
KAS also confirms that entrepreneurs will not be punished for not joining the KSeF in 2026. – This results from the regulations signed by the president in the summer of 2025 – notes Piotr Juszczyk.
As translator Łukasz Krasowski, such abolition and lenient treatment of taxpayers is related to the fact that we will all learn this system, and only when it actually works.
Is it better not to join KSeF in 2026?
The lack of penalties does not mean that KSeF can be ignored. We informed about it in the article: https://businessinsider.com.pl/prawo/podatki/krajowy-system-e-faktur-w-praktyce-co-grozi-za-wystawanie-faktur-poza-ksef/3pbj0fr .
— Taking into account the content of the regulations (and not only the VAT Act) I would recommend caution before stating that if we are not to be punished for not joining KSeF, we can wait and see how the system will develop at the end of the year – says Łukasz Krasowski.
It reminds that invoices will not only have to be issued at KSeF, but also cost invoices must be collected. – That means that we must systematically verify whether we have received an invoice from the contractor that needs to be paid. So I assume that everyone, to the best of their abilities, will gradually try to adapt to the new method of invoicing, and this means that KSeF will not stop economic turnover – says Łukasz Krasowski.
On the other hand – adds Piotr Juszczyk – we hear that the Ministry of Finance is giving up on the KSeF case. This is what Krzysztof Bosak, one of the leaders of the Confederation, says on the X website.
— This shows the awareness of KSeF and, at the same time, a non-serious approach to this revolution. Therefore, I am not surprised that companies leave the implementation of KSeF until the last minute, comments the expert.
Piotr Juszczyk emphasizes that it is very important that an invoice that does not reach KSeF will raise doubts in many situations. So it's better to be in KSeF – the tax advisor agrees.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
