KSeF – draft amendment. What changes in e-invoicing?
KSeF – phased implementation of e-invoicing
The draft act amending the Value Added Tax Act and certain other acts, published on the website of the Government Legislation Centre, concerns significant changes to the implementation of the National e-Invoicing System - KSeF.
One of the most important assumptions of the draft bill is the gradual introduction of the e-invoicing obligation in KSeF for active taxpayers and taxpayers exempt from VAT:
- 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.
By implementing KSeF in stages, entrepreneurs will gain time to adapt their IT systems and business processes to the new requirements.
Want to know more? Read the article: Final KSeF consultations and the implementation of e-invoicing system
Preparation for KSeF – time for some solutions until 31 July 2026
The project also included another important provision. The legislator proposes postponing, until 31 July 2026, some other solutions concerning the KSeF, including:
- Introduce the obligation to indicate the KSeF number in the payment of e-invoices, including for invoices paid using the split payment mechanism - entrepreneurs will not have to indicate the KSeF number in the title of the transfer for an e-invoice until 31 July 2026;
- Obligation to issue invoices from cash registers in KSeF - invoices issued from cash registers will still be able to be issued in their current form, without the need for integration with KSeF, until 31 July 2026;
- Penalty for failure to comply with KSeF obligations - entrepreneurs who do not fully comply with the new KSeF regulations by 31 July 2026 will not be charged with financial penalties.
The extension of deadlines is intended to make it easier for entrepreneurs to adapt to the new system. The above postponements should be assessed as beneficial from the point of view of entrepreneurs. They will allow for gradual adaptation to the new requirements and will help companies minimize the risks associated with the transition to mandatory e-invoicing.
KSeF: offline mode until the end of 2026
Offline mode is a way to issue invoices without having to be connected to the KSeF system. Invoices issued in this mode can be sent to the system at a later date, e.g. after the Internet connection is restored.
The legislator proposed that by the end of 2026 all entities, regardless of size and type of activity, could use offline mode.
For many companies, especially smaller ones, this is important information, because the ability to invoice offline will make it easier for them to adapt to new requirements. Using offline mode in the event of a failure will not lead to interruptions in issuing invoices.
Current form of invoices for "digitally excluded" taxpayers
‘Digitally excluded’ taxpayers, i.e. those entrepreneurs who, due to the small scale of their business (transactions for small amounts up to PLN 450 for a single invoice and up to a total sales value of PLN 10,000 per month), will still be able to issue invoices in paper or electronic form, outside the KSeF system, until 30 September 2026.
This solution ensures equal opportunities and support primarily for micro-entrepreneurs, as they do not have to immediately invest in new software or hardware necessary to operate KSeF.
Consumer invoices - the possibility of issuing them in KSeF
Consumer invoices, i.e. those issued to non-business individuals, will be allowed in KSeF. This means that entrepreneurs will be able to issue a consumer invoice electronically in KSeF at the customer's request. This option to choose the form of sales documentation will increase the flexibility of documenting sold products and make it easier for consumers to store documents.
Invoice attachment - additional functionality in KSeF
In response to the needs expressed by utility and telecommunications providers and issuers of summary invoices, the KSeF system will be extended to include the function of sending attachments to e-invoices. This new functionality will make it possible to attach detailed data, such as energy consumption or telecommunications services, which are essential for correct tax settlement. Attachments are to be an integral part of the e-invoice and will have a well-defined electronic structure.
The possibility to send invoices with an attachment is to be available to system users on the condition of submitting an appropriate notification (in the KSeF API) in this respect, and the sending of attachments to KSeF will be voluntary. Verification of the requests is to take place automatically.
Certificates for QR codes earlier
In order to ensure continuity of invoicing, even in the event of technical problems with KSeF, there will be the possibility of downloading invoice issuer certificates in advance. These certificates will be needed to generate invoices in emergency situations or when temporarily using other invoicing systems. This new functionality will be available to taxpayers from 1 November 2025. It does not require any changes to the law, only an addition to the KSeF technical assumptions.
Alignment of KSeF environments
In addition to the solutions mentioned above, an upgrade of the system is also planned. Replacing the current voluntary version of KSeF with a new technical solution will allow the simulation of the conditions applicable from 1 February 2026. This will enable taxpayers to test, among other things, the offline issuing of invoices and their subsequent entry into the system. This will allow the detection of possible problems and the adjustment of business processes. The replacement of the KSeF production environment is expected to take place in Q4 2025.
Changes in KSeF – when will the act be published?
The body responsible for developing the draft amendment to the regulations concerning the KSeF is the Ministry of Finance. The planned date of publication of the act in the Journal of Laws is the first quarter of 2025, with mandatory use from 1 February 2026. It is important to remember that the draft act may still be subject to changes, especially during the consultation phase.
In summary, the presented draft amendments to the KSeF Act should be assessed positively. Of course, introducing the e-invoicing obligation will require certain investments and increased workload from entrepreneurs. The proposed solutions mean certain simplifications and benefits, especially for smaller business entities.
KSeF implementation – how can we help your company?
The KSeF implementation process is not only an investment, but also another step on the path of your organization's development. That is why it is worth starting the adventure with KSeF today and although on the one hand the transition to e-invoicing requires work and appropriate preparations, on the other it is an opportunity to automate some activities, faster VAT refunds or increase data security.
The ultimate success of the entire undertaking may, however, depend on many factors, so it is worth starting the preparatory work with the support of experienced Crowe Poland experts.
We offer our clients full support in implementing KSeF. We will help define and implement the necessary actions aimed at a smooth transition to KSeF. Our tax services portfolio is a wide range of cooperation possibilities, including a convenient KSeF hotline service, within which the client gains quick access to our experts.
KSeF Support Services in Poland – prepare for change with us!
