On 26 April 2024, Poland’s Ministry of Finance and the National Tax Administration declared revised deadlines for the phased rollout of the National e-Invoice System (KSeF) after the conclusion of an external audit. The e-invoicing mandate will be implemented in two phases:
Phase 1: Beginning on 1 February 2026, entrepreneurs operating in Poland with sales exceeding PLN200 million (approx. US$49.5 million) in 2025 will be affected.
Phase 2: Starting 1 April 2026, all other taxpayers will be subject to these changes.
The authorities clarified that the delay is essential for rectifying the identified issues within the system’s architecture, source codes, and database.
On 19 January 2024, the Ministry of Finance in Poland announced a delay in the mandatory implementation of the National e-Invoicing System due to technical issues. The National e-Invoice System (KSeF), which was to be in force on a mandatory basis starting 1 July 2024, will be implemented later.
