The Ministry of Finance has just concluded an external audit of the National e-Invoice System (KSeF), revealed critical flaws and significantly postponing its mandatory implementation. Initially slated for July 1, 2024, the new implementation dates have been pushed back to 2026. Here’s a breakdown of today’s key announcements:
KSeF implementation timeline updated
KSeF will become mandatory for large businesses with a sales value (including tax) exceeding 200 million PLN in 2025 from February 1, 2026. Other companies will follow with a mandatory implementation starting April 1, 2026, marking a substantial delay from the initial July 2024 target.
Audit findings unveiled
Finance Minister Andrzej Domański and Marcin Łoboda, the head of the National Revenue Administration, shared the outcomes of the recent months’ audit during a press conference. The audit, which disclosed numerous critical flaws, suggests that the system is far from ready, justifying the decision to delay.
IT system overhaul announced
The existing IT architecture was found to be poorly designed, impacting the system’s performance, reliability, and security. As a result, a complete redesign of the system architecture has been mandated.
Legislative changes coming
Two stages of legislative changes have been planned in response to the audit. The first stage will conclude in June 2024, focusing solely on the new implementation timelines for KSeF. The second stage will address more detailed legislative solutions.
Commitment to transparent consultations
Approximately 10,000 stakeholders participated in consultation meetings organized by the Ministry. These discussions will heavily influence the upcoming legislative modifications to refine the KSeF system.
Enhanced training for businesses
The delay in implementation has adjusted the schedule for informational and educational initiatives. Starting January 2025, the frequency of business training sessions will increase to ensure full preparedness by the new implementation dates.
Key Takeaways:
- Be aware of the new KSeF mandatory implementation dates: February 1, 2026, for larger businesses and April 1, 2026, for others.
- Expect upcoming legislative changes that will define the precise adjustments in the KSeF requirements.
- Take advantage of the training and consultation opportunities tax offices provide to get acquainted with the system and its requirements.
More information is available here (in Polish).
