Poland’s Ministry of Finance has proposed a legislation on 12 April 2025 to delay the ban on using cash register invoices and Polish tax identification number (NIP-bearing receipts) as simplified invoices. The proposed law also calls for the requirement to include the KSeF number in payments.
The mandatory implementation of KSeF (Krajowy System e-Faktur – KSeF) is still set to roll out as planned, with no changes to the deadlines, which are:
- Large taxpayers (with sales value for 2024 exceeding PLN 200 million, including tax) are required to comply by 1 February 2026;
- All other businesses and entrepreneurs (up to PLN 450 for a single invoice and up to PLN 10,000 in total sales per month) must follow suit by 1 April 2026.
The Ministry of Finance shared updates on the draft plans for implementing the mandatory KSeF system, incorporating key feedback from entrepreneurs on e-invoice issuance.
The project submitted for consultation includes solutions to help taxpayers fulfil obligations and use the system easily and efficiently. After reviewing the project, solutions were developed to meet the expectations of entrepreneurs for issuing invoices in KSeF.
By the end of 2026:
- Issuing invoices from cash registers will still be allowed.
- No penalties will apply for errors in KSeF invoicing.
- Providing the KSeF number in payments for e-invoices, including split payment (MPP), will not be required.
Entrepreneurs are invited to share their comments and feedback on the project by 25 April 2025.
Submissions can be sent to sekretariat.PT@mf.gov.pl.
Earlier, the Ministry of Finance announced the start of final consultations on the mandatory National e-Invoicing System (KSeF). Originally set to be mandatory on 1 July 2024, the system’s implementation was postponed to 1 February 2026, with some related obligations delayed until July 2026.
