top of page

The National e-Invoice System is getting closer – more time for small businesses

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Jun 30
  • 2 min read

The specter of KSeF, or mandatory issuing of electronic invoices in the national system, has been haunting entrepreneurs for a long time. This time, however, everything indicates that the revolution in invoicing will actually become a fact - the Council of Ministers has adopted a draft act that clearly indicates new deadlines and introduces several important simplifications.

📅 Two dates for the implementation of KSeF

The project divides the obligation to issue invoices in KSeF into two stages:

  • from 1 February 2026 – obligation for taxpayers whose gross sales exceeded PLN 200 million in 2024,

  • from 1 April 2026 – obligation for other taxpayers.


Thanks to this, smaller entrepreneurs gain two additional months to adapt to the new realities.

The most important assumptions of the project


The most important solutions included in the project include :

  • the possibility of issuing invoices from cash registers until the end of 2026 ,

  • Postponement of the obligation to include the KSeF number in payments until the end of 2026,

  • “offline24” mode permanently as a voluntary option,

  • a transitional period (April–December 2026) for micro-entrepreneurs with small sales (up to PLN 10,000/month),

  • voluntary e-invoices for consumers (B2C),

  • the ability to add attachments to e-invoices (e.g. for media suppliers),

  • the obligation to provide the Tax Identification Number of the unit subordinate to the local government unit on the invoice – for better access to documents.

KSeF – test environment from November 2025


As of November 1, 2025, taxpayers will be able to test the system in a test version. This is a chance to:

  • familiarizing yourself with the KSeF interface,

  • checking the operation of the system in practice,

  • catching and reporting errors before implementation.

Invoices issued in the test KSeF will not have any legal consequences – it is a safe space for learning.

Other changes: VAT and deposit system


The entry into force of KSeF 2.0 also brings with it:

  • shortening the VAT refund period from 60 to 40 days – which will certainly please many entrepreneurs,

  • new rules for settling the deposit system from 2026 – the first settlement of the deposit (from 2025) will take place in the VAT return for February 2026 (until 25 March 2026).


 
 
 

Comments

bottom of page