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The implementation of the National e-Invoicing System (KSeF), for which entrepreneurs have been intensively preparing in recent years, was supposed to take place on July 1, 2024, but was postponed to February 1, 2026. The official reason for this decision was technical and organisational difficulties, which translated into risks related to the system’s functioning and, consequently, Polish companies’ financial operations. What will the postponement of the entry into force of the KSeF bring? What changes does the new schedule provide? What can entrepreneurs do in the meantime to better prepare? If you still have doubts, read on — this is your practical guide to understanding the current situation and challenges related to the KSeF.
Why was the KSeF postponed?
After the change of government, the Ministry of Finance described the state of preparation of the KSeF system as posing a risk to safe mandatory invoicing. First, Minister Andrzej Domański announced the cancellation of the July 1, 2024 deadline. An audit of the KSeF system was carried out, and based on the conclusions of the audit, the Ministry of Finance decided to postpone the deadline to February 1, 2026, which was reflected in the amendment to the VAT Act. According to the RetailTech 2024 survey, 82% of large and medium-sized companies in the retail sector declared full or partial readiness to launch the mandatory KSeF on July 1, 2024. Lower awareness and the degree of preparation for the mandatory e-invoice concerned small and micro-enterprises
The technical audit revealed critical errors
KSeF was supposed to handle billions of invoices per year on a national scale (and we hope it will soon), but during an IT audit, errors related to the capacity and stability of the system were detected.Exorigo-UPOS participated in KSeF performance tests – the volume of invoices issued by Exorigo-UPOS systems led to several hundred percent exceeding the KSeF performance standards. If the implementation had been planned initially (i.e. in July 2024), many companies could have experienced significant problems with financial operations, which would have hindered the flow of money and even completely paralysed businesses.
Difficulties with integration of company systems
The second issue may seem more mundane, but the fact is that despite the educational campaign and time to prepare for the implementation of the KSeF, many entrepreneurs, especially from the small and medium-sized enterprises (SMEs) sector, have found it challenging to adapt their accounting and tax systems to the requirements of the KSeF. The need to integrate with the new platform was more complicated and time-consuming than initially anticipated, and many companies felt this way. As such, postponing the implementation deadline gives companies more time to adapt to the new requirements — if you want to prepare for 2026, see our proposal for 21 steps when planning your KSeF implementation.
What does the postponement to 2026 mean for entrepreneurs?
According to the new schedule, large companies (i.e. those with a turnover of more than PLN 200 million per year) will have to start using the KSeF from 1 February 2026. The remaining companies will join from 1 April 2026, i.e. two months later. Introducing a transition period gives time to gradually adapt the company’s structure (including the IT one) to the new expectations.
Additionally:
- The obligation to provide the KSeF number for payments has been postponed (without a specific date for reintroduction).
- Penalties for errors in the application of the KSeF have also been postponed, which allows companies to implement the system without the risk of immediate sanctions. We think this is a big relief for the SME sector, which has limited possibilities of action.
Important: The Ministry of Finance is planning further public consultations and legislative changes to make the KSeF system more intuitive and trouble-free. To keep your finger on the pulse, follow government websites and the Exorigo-UPOS blog and regularly read news about KSeF.
KSeF transmission. What steps should entrepreneurs take by 2026?
Think about the mandatory implementation of the KSeF in a dozen or so months as an opportunity to prepare your company for new challenges. What can you do?
Prepare IT systems
Continue to work on adapting your accounting systems to the KSeF. Maybe it is worth establishing cooperation with IT companies that will help implement appropriate KSeF solutions and share their experience from implementations.
Tip: The integration of internal systems with the KSeF should be in the foreground.
Follow legislative changes
The regulations on the KSeF will continue to change, so we advise you to monitor the information published by the Ministry of Finance on an ongoing basis and participate in public consultations. Understand the upcoming changes and adapt to them in time!
Organise training for employees
You want your employees to know what, how, where, and when – after all, implementing a new invoicing system involves a lot of changes. Investing in KSeF training is a good idea, especially if new invoicing software appears in the company.
Source: https://www.gov.pl/web/finanse/rzad-przyjal-projekt-ustawy-odraczajacej-krajowy-system-e-faktur
