KSeF e-invoicing system new dates of entry into force

KSeF Poland einvoicing e-invoicing ecompliance sap integration code10 VAT tax reporting

on May 13, 2024

Early 2026 is the date confirmated by the Polish Ministry of Finance to launch mandatory KSeF e-invoicing

The initial planned launch date was set for July 2024. However, as mentioned in the preceding article on this subject, an external technical audit was deemed necessary to investigate critical errors observed during the voluntary reporting period. These errors pertained to the functionality and efficiency of the system.

Subsequently, the audit findings indicated the necessity for a complete architecture rebuild. Concurrently, efforts are underway to enhance documentation, maintenance planning, and testing processes.

Key Dates

1 February 2026: Large taxpayers, annual turnover above PLN 200 Million in the previous year-
1 April 2026: All taxpayers including self-employed.

Also from January 2025, a National Tax Information hotline will be launched specifically for matters related to KSeF, helping taxpayers to meet all requirements.

E-invoicing and e-compliance in Poland

Electronic invoicing has already been introduced or planned for the near future by a number of countries in the European Union, such as Italy or Portual. However, other countries are still waiting for common guidelines for European countries to be specified in the ViDA project.

The scope of mandated KSeF e-invoicing system will cover B2B domestic transactions. This means that:

B2C domestic transactions are excluded
Tickets are also excluded of KSeF

Taxpayers impacted by the e-invoicing mandate include:

Business registered as active VAT payers
Business exempt from VAT
Tacxpayers indentified in Poland for the special EU OSS procedure, with a Polish tax identification number (NIP).

Foreing taxpayers are exempted from the obligation to use KSeF, unless they have a fixed establishment for business purposes in the country.

What is e-invoicing?

An electronic invoice (eInvoice) is an invoice that has been issued, transmitted and received in a structured data fotmat which allows for its automatic and electronic processing, as defined in Directive 2014/55/EU.

On the contrary, eCompliance refers both to the ability to process electronic invoices and to comply with tax payment requirements (e.g. VAT, etc.).

The e-invoicing introduction brings faster and simpler document processing and, of course, faster VAT refunds (within 40 days instead of 60).

Code10 SAP Integration with KSeF Poland – Overview

The postponement of KSeF could provide additional time for companies that have not yet initiated planning for its implementation. However, this should not dissuade those who have already commenced or completed the process. The system remains optional at present.

Our SAP Integration solution for KSeF e-invoicing is fully compliant with current legal requirements and regulations. Our experienced experts are assisting customers with planned KSeF implementations.

During this period, it is imperative not to miss the opportunity to prepare for KSeF implementation. Seeking expert advice can facilitate a prompt and secure transition.

Please do not hesitate to contact us to remain informed of new legal requirements. Complete the form below to receive further information about KSeF and request a demo of our solution in operation.