KSeF Back in the Spotlight – Are the Upcoming Changes Already Decided?

The latest draft law amending the VAT Act and other regulations has been published, introducing the mandatory National e-Invoice System (KSeF). While preparing this updated version, the Ministry of Finance took into account feedback from entrepreneurs regarding issuing invoices via KSeF. It’s important to note that the two-stage implementation of KSeF for businesses remains unchanged—and the new regulations are set to come into force in less than a year. What else should you pay attention to?

KSeF Implementation Timeline

The key dates for when issuing invoices via KSeF becomes mandatory have not changed. This means that:

• From February 1, 2026 – KSeF will apply to businesses whose gross sales in 2024 exceeded PLN 200 million (note: the threshold is now calculated based on 2024, not the previous tax year as before).

• From April 1, 2026 – the obligation will extend to all other businesses.

For small-scale enterprises, the so-called digitally excluded, a more flexible approach has been proposed. According to the current draft, they will be allowed to continue issuing invoices using current methods until the end of 2026, provided that:

• each invoice does not exceed PLN 450, and

• the total value of sales documented by these invoices (including VAT) does not exceed PLN 10,000 per month.

Both conditions must be met simultaneously.

Penalties Postponed

Failure to comply with the obligation to issue invoices via KSeF will be subject to financial penalties. Originally, penalties were to take effect as early as 2026, but the new draft has postponed this to the beginning of 2027. Sanctions will apply to:

• not issuing an invoice via KSeF despite the obligation,

• issuing invoices not compliant with the template during system failures and offline mode,

• failing to submit invoices to KSeF on time when issued during a system outage.

  
  

Other Important Changes

The draft law also covers other significant issues, including:

• unlimited use of so-called "offline24 mode" – issuing invoices offline regardless of a system failure,

• possibility to issue fiscal receipts (including simplified invoices) until the end of 2026 (the previous deadline was July 31, 2026),

• no requirement to issue VAT RR invoices for purchases from lump-sum farmers; issuing such documents via KSeF will be possible from April 1, 2026,

• access to a new API version for KSeF integration testing starting September 30, 2025 (information about KSeF 2.0 will be released in June 2025),

• ability to handle invoices via a free KSeF mobile application – after logging in with a trusted profile, entrepreneurs will be able to issue, view, and share invoices using the app.

  
  

Higher VAT Exemption Threshold

The draft law also introduces a significant change for companies using VAT exemption – from January 1, 2026, the threshold is set to increase from the current PLN 200,000 to PLN 240,000.

Summary

The current draft has been sent for public consultation. However, since it addresses many of the issues raised by business owners, there is a high probability that it will be enacted as proposed. It is worth keeping up to date with KSeF news and already using the available test tools to smoothly adapt to the new regulations.