KSEF – how to assess the new draft law on e-invoices
The Ministry of Finance has prepared the long-awaited draft law on solutions in the mandatory KSeF.
So let’s try to evaluate the presented project: what is a plus, what is a minus, and what is unknown.
Here is the link to the act introducing electronic invoices: https://www.gov.pl/web/finanse/finalne-konsultacje-ksef
Plus – project in line with consultations
First of all, the positive thing is that there are no surprises. The published project does not differ from what was communicated by the Ministry during the tax consultations on the assumptions to the KSeF, which lasted until July of this year.
During the consultations, the Ministry of Finance and the National Tax Administration announced, in particular, the introduction of invoice annexes to the KSeF, regulation of the issue of issuing invoices to consumers, introduction of transitional periods for the implementation of the KSeF and preparation of temporary facilities for the digitally excluded.
Everything on this list can be checked off, it's in the project.
Minus – why so late?
A big minus, however, is the time that has passed since the end of consultations until the publication of the draft regulations. Since the draft reflects what was said in July, it is not good that the draft is not appearing until November.
Minus – loss of trust by taxpayers
A big minus for the communication from the Ministry of Finance with taxpayers. Silence on the air, silence that intensifies the already great distrust of entrepreneurs regarding the fate of the KSeF. There are more and more voices that the KSeF will not take place at all.
Entrepreneurs are in a very difficult situation. On the one hand, something must be done about the KSeF, if we do nothing, it may turn out that when the KSeF comes into force, we will be in big trouble. On the other hand, if we invest now in implementing the KSeF in the form in which it is presented, and in the final stretch the date of entry into force or the scope of application, or anything else, is changed, then the money for implementation will go down the drain.
In my opinion, a very strong and unambiguous message from the Ministry of Finance and the National Tax Administration regarding the fate of the KSeF is needed. Political declarations are also needed that the KSeF will enter into force in 2026.
Plus - offline mode to make it easier to start the system
The essence of KSeF is to send invoices through a system managed by the Ministry of Finance. That is, the issuer issues an invoice, the invoice is sent to the Ministry of Finance servers and then forwarded to the invoice recipient.
However, in the event of a KSeF failure, taxpayers can send themselves invoices, prepared according to the established template, not through KSeF, but by other means, e.g. e-mail. The idea is that invoices can be sent, even in the event of a KSeF failure.
According to the project, in the period from February 1, 2026 to December 31, 2026, taxpayers will be able to issue and send invoices as in the event of a failure, i.e. bypassing the KSeF, only directly between themselves. The issuer will be obliged to send the invoice to the KSeF no later than the next business day.
This solution is good for the beginning of the KSeF system. It is a response to the concerns of entrepreneurs. It will allow for a smooth start-up of the system, mitigating to a large extent the risk that the system will fail in the first weeks of operation. Taxpayers will not be forced to send invoices via KSeF, the load on the system will therefore be smaller and spread over time.
For consideration – maybe offline mode should stay?
It is worth considering whether this off-line solution could not be ultimately built into the KSeF system. The fact is that then we would rather be talking about a reporting system than an e-Invoice issuing system – but does it really matter?
This is how the e-invoicing system works, for example, in Hungary. Taxpayers issue invoices in electronic form, transfer them to each other according to their own arrangements, but they must report data from issued invoices to the tax authorities, according to a structured scheme, in XML format.
Such a system is free from the risk associated with the inability to issue invoices, does not force taxpayers to change their invoicing processes, and does not require a central, responsive government system vulnerable to cyber threats.
If the offline system proves effective in practice, it might be worth considering extending its operation for another period or even ultimately?
Minus – apparent phasing of the entry into force
The project assumes a phased entry into force of the KSeF obligation, depending on the size of taxpayers. The schedule of individual stages, however, deserves a minus.
In practice, this is not a phased approach. The largest taxpayers, with annual revenues exceeding PLN 200 million, will be required to issue invoices only in a structured form from February 1, 2026. Other taxpayers will have this obligation from April 1, 2026, i.e. already 2 months later. However, since the largest taxpayers will have to issue invoices in KSeF, it means that their contractors will have to accept invoices from KSeF, so in practice they will have to implement most solutions on February 1, 2026. Let's face it, a 2-month delay makes no difference.
A few final remarks
KSeF is certainly a project that is needed, which will further the digitalization of tax settlements. I see the potential in KSeF to automate processes for entrepreneurs, once they have gone through the difficult phase of implementing and starting KSeF.
The problem is that we started KSeF as one of the first in the EU, but we will not finish as pioneers. The world is not waiting for us. Germany, our main trading partner, is introducing its solutions for KSeF. The European Commission is planning an e-invoice system. The question is whether KSeF will be easy to adapt to function in an environment where other EU countries will already introduce their e-invoice formats. I would like the Ministry of Finance to take this into account at this stage.
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Feel free to contact me!
Zbigniew Makowski
Tax advisor
tel. 791 344 564
