During Thursday's consultation, the Ministry of Finance confirmed the introduction of new features for e-invoicing, such as the ability to add attachments to invoices and solutions for local government units. The full project details are expected to be presented in the fall.

Timeline

• Mandatory from February 1, 2026, for businesses with sales exceeding PLN 200 million.
• Mandatory from April 1, 2026, for all other businesses and entrepreneurs.

Impact

The latest public consultation provided detailed updates on KSeF implementation.

• Key updates include the introduction of optional attachments, a temporary offline mode, and the ability for small taxpayers to issue paper invoices during the transition period.
• There will also be changes to the mandatory format FA(2). FA(3) scheduled to be published in September 2024
• Still no definitive change on stance by the government to include B2C transactions

"Ensuring a stable KSeF implementation process for businesses is one of our priorities. Aligning the environments is justified by issues related to managing and implementing changes in the test, pre-production (Demo), and production KSeF environments, their versioning, and maintenance. The sooner functionalities are available in all environments, the more time users will have to adapt their systems to KSeF," says Krzysztof Rogowski, Director of the Analysis Department at the Ministry of Finance.

This update confirms that businesses will have additional time to transition to the new system, ensuring they can prepare adequately for the mandatory e-invoicing requirements. It is crucial for businesses to stay informed and leverage these changes for a smoother implementation process.