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After consultations with the businesses and experts, the Polish Ministry of Finance announced that the date of entry into force of the National e-Invoice System will be made public at the turn of April and May – which we informed about on April 11, 2024. The legislator fulfilled this promise and we finally got to learn the details that are crucial for taxpayers operating in Poland, allowing them to plan the implementation of KSeF in their company.
During the press conference held on April 26, 2024, the Minister of Finance, Andrzej Domański, together with the current head of National Tax Administration – Marcin Łoboda, announced two dates for the entry into force of KSeF:
- from February 1, 2026, the mandatory KSeF will apply to entities whose turnover in the previous year exceeded PLN 200 million;
- from April 1, 2026, the mandatory KSeF will apply to all entrepreneurs.
Representatives of the state administration informed that the 350-page report summarizing the KSeF audit shows that the implementation of the system in its original form could have led to the paralysis of the Polish economy.
The audit revealed numerous irregularities on many levels:
- errors in the system architecture which translated into aspects such as KSeF performance, its failure rate, security and development
- lack of transparency in project documentation
- inadequate supervision by previous management.
The Ministry announced that a special team of IT specialists will be established to create a completely new system architecture.
Losses for the state budget in connection with the KSeF project are currently approximately PLN 110 million, of which part - approximately PLN 80 million - are expenditure on infrastructure.
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What changes await KSeF?
The Ministry of Finance wants to adapt KSeF, to the greatest extent possible, to the EU ViDA package of changes, which assumes the implementation of e-invoicing in the EU by 2030.
Let us remind you that the regulations setting the date of entry into force of the KSeF as July 1, 2024 are still in force. Therefore, the Deputy Minister of Finance, Jarosław Neneman, announced that first of all, the act changing the date of entry into force of the KSeF will enter into force. The act on the details of the functioning of the KSeF will be prepared in compliance with the entire legislative procedure - including the public consultation stage.
The Ministry of Finance, together with a specially appointed team of IT experts, is also to prepare changes to the system so that they are as least visible from the outside as possible for entities that decided to implement KSeF before the regulations imposing this obligation come into force.
The ministry also intends to conduct a dialogue with entrepreneurs to offer them reliefs in connection with the expenditure already incurred by taxpayers on the implementation of the KSeF.
Therefore, we can expect an act to postpone the KSeF in the near future. Strictly tax (not technological) changes in the KSeF, which the Ministry of Finance developed in consultation with entrepreneurs, will probably be retained. We will keep you informed about any new information in this regard. In case of any doubts, please contact our experts.
