KSeF Delayed to 2026

The Ministry of Finance announced that the KSeF system, a mandatory e-invoicing system, will be implemented from February 1, 2026, for businesses whose sales value in the previous tax year exceeded 200 million PLN. Other companies will join KSeF from April 1, 2026.

The Ministry of Finance Conducted an Audit and System Testing

During today’s press conference, the Ministry of Finance stated that work on the KSeF system would have to start from scratch. The related losses are estimated at around 30 million PLN.

The Minister of Finance announced that after analyzing the audit results, one of the reasons for the critical situation was a need for proper management oversight over the project. The commissioning of the audit on January 19, 2024, was a necessary decision from the perspective of economic safety and stability. As emphasized, the 350-page audit report, a comprehensive document that leaves no doubt that the paralysis of the Polish economy was at risk, will be made public. Meanwhile, the Ministry of Finance will strive to minimize interface changes to reduce the risk of potential losses for companies that have already completed integration work.

The technical analysis found a need for more quality and performance requirements. A new system architecture that considers the audit’s findings, followed by development work, is essential. A special team of architecture experts will be formed. The system, initially designed as monolithic, will be changed to a modular structure. Regular testing and ongoing documentation, which, according to auditors, were missing in the work on the current version of KSeF, will be introduced.

One of the audit’s recommendations is to phase in the project, introducing it first for larger companies and then for smaller entities.

As a reminder, in March, the Application Programming Interface (API) was tested in the system’s test environment based on generated invoices. Exorigo-Upos participated in this process as a solution provider for integration with KSeF. The Ministry of Finance verified system performance considering various factors, such as statistics related to the Standard Audit File for Tax (SAF-T) and the expected traffic patterns, including peak activity at the end of the month. The tests fell significantly short of the expected performance.

The audit and testing were another element, following consultations between the Ministry of Finance and representatives from various industries (involving 10,000 people), that influenced the timeline for implementing the mandatory KSeF system.

If you have questions about KSeF, please get in touch with us.