Final KSeF consultations and the implementation of e-invoicing system
KSeF consultations coming soon
At the turn of October and November 2024, the next KSeF consultations will start. These will be the final meetings for all entrepreneurs. Their goal is to ensure not only the effective implementation of the mandatory e-invoicing system, but also the development of solutions of appropriate quality.
The consultations will concern logical structures and the act implementing the mandatory KSeF.
Let us recall that the previous consultation meetings were held in mid-July. The Ministry of Finance has already developed assumptions for the second act amending the provisions of the Act on the Goods and Services Tax and presented assumptions regarding business solutions. They are primarily intended to facilitate the implementation of the mandatory KSeF.
Entry into force of KSeF and preparations for implementation
The current regulations specify the phased entry into force of the mandatory KSeF:
- From 1 February 2026 - for entrepreneurs whose sales value (including tax amount) exceeded PLN 200 million in 2025,
- From 1 April 2026 - for other entrepreneurs.
Find out more: KSeF mandatory from 2026! The President signed the Act
The new solutions and functionalities of the system presented in July 2024 include, among others:
- Enabling the sending of invoice attachments for industries issuing invoices with a complex scope of data,
- Full implementation of "business" functionalities,
- Modification of the logical structure of e-invoices, including in terms of the rules for indicating the payment deadline,
- Issuing invoices in KSeF in the target model without changing the obligations of taxpayers.
Let us remind you that the National e-Invoicing System (KSeF) has been in operation since 1 January 2022. The system enables:
- Issuing, sharing, receiving and storing invoices structured in XML format.
Currently, this is a voluntary solution. However, as mentioned above, it is ultimately mandatory for all entrepreneurs to use it.
Meanwhile, preparation for the implementation of the mandatory KSeF may require undertaking a number of different activities, such as:
- Verification of currently issued invoices in terms of new requirements;
- Adapting the financial and accounting systems currently used in the organisation to the needs of KSeF;
- Switching to issuing corrective invoices in a new way;
- Granting appropriate entities permission to use the KSeF;
- Employee involvement in the transition to e-invoicing.
However, according to a study conducted by Crowe and TGC Corporate Lawyers only 3% of respondents declare their full readiness to use the e-invoicing system, while 37% are only partially prepared for this.
In the Retail Tech 2024 study, 15% of companies, mainly medium-sized ones, indicated that they had done initial preparatory work, and around 10% of companies were only planning to take this type of action.
KSeF implementation – how can we help?
The KSeF implementation process is undoubtedly an important investment for any organization. Due to its complexity, it requires appropriate preparations. They will ensure the ultimate success of the entire undertaking. It is therefore worth starting the preparatory work in advance, without waiting for KSeF to become mandatory, which will help avoid costly failures and ensure a smooth transition to mandatory e-invoicing.
We offer our clients full support in implementing KSeF. It includes a range of activities aimed at preparing the organization for a full transition to KSeF. Our portfolio of services also includes a convenient KSeF hotline service, which provides quick access to our experts.
KSeF – support for companies in Poland - check how we can help your company!
