The Ministry of Finance has published a draft law on the mandatory issuance of invoices in the KSeF

After consulting with entrepreneurs, the Ministry presented the announced solutions to help businesses adapt to the new regulations in legal, technical, and business terms.

Below are the most important of them:

1. Mandatory e-invoices will be available from February 2026 for the largest taxpayers (turnover above PLN 200 million in 2025) and from April 2026 for other entrepreneurs.
2. Longer time for adaptation – until July 2026, entrepreneurs can still issue invoices on cash registers and gain additional time to enter the KSeF number when making payments.
3. Offline mode – By the end of 2026, e-invoices will be able to be issued offline, which will facilitate work in the event of technical problems.
4. Support for micro-entrepreneurs – A six-month transitional period for entities with monthly sales of up to PLN 10,000 and invoices of small amounts (up to PLN 450) will help the smallest companies adapt to the new requirements.
5. Optional e-invoices for consumers – Entrepreneurs will be able to issue B2C e-invoices for individual customers. However, it will not be obligatory.
6. Attachments to invoices – the new solution will allow you to send structured attachments with additional data. This is particularly useful for utility and service providers

The act’s justification mentions the mandatory requirement of a third party, which is particularly important for local governments. We interpret this as implementing the postulates of local government units that the invoice should include the NIP of their subordinate unit. In our SmartKSeF solution, we can handle this without any changes in the domain systems.

In addition, the project allows the possibility of generating certificates for QR codes in advance and aligning KSeF environments to facilitate testing of system functions. Entrepreneurs can adjust their invoicing systems even before the mandatory implementation of the KSeF.

These changes aim to simplify processes and enable a smooth transition to the e-invoicing system. The draft amendment to the VAT Act is in line with the Ministry of Finance’s earlier announcements – we see it as a step in the right direction.

We encourage you to contact us regarding the upcoming date of the mandatory KSeF.