KSeF Returns to the Agenda: Key Changes in the Draft Law and Perspectives for Taxpayers

After a temporary pause following the government’s decision earlier this year to delay the implementation of KSeF until 2026, it appears that the topic has once again returned to the government’s and Ministry of Finance’s agenda. In early October, we received news that final consultations on KSeF would take place at the turn of October and November. Additionally, on October 28, assumptions for the draft law that will define the final structure of KSeF appeared in the legislative work schedule.

KSeF in 2026: Who Will Be Required to Use the System, and When?

The first key assumption concerns the timeline for implementing the KSeF requirement. Unsurprisingly, the drafters maintain the phased approach for its introduction: starting February 1, 2026, for taxpayers whose sales exceeded PLN 200 million in 2025, and from April 1, 2026, for other taxpayers. It’s noted that transitional provisions will also be maintained and appropriately adjusted to cover including the KSeF number in payment transfers, issuing receipts on cash registers, and suspending penalties for non-compliance during the initial phase.

Transitional Period for Digitally Excluded Taxpayers

A notable addition is an extended transition period for digitally excluded taxpayers. This issue was raised during prior consultations, and the draft now suggests that small-scale taxpayers who issue a limited number of invoices would have more time to adapt, with KSeF becoming mandatory for them starting October 1, 2026.

Temporary Offline Mode Available to All

Another significant point is the introduction of an offline mode for all taxpayers until the end of 2026. Originally, offline mode in the mandatory KSeF was only intended for cases when the system was unavailable. In response to requests during consultations, the ministry has extended this option, at least temporarily. However, the lack of detailed guidelines makes it unclear if this solution will meet taxpayer expectations, especially since calls were made for permanent offline mode for specific industries or types of transactions, as well as for longer deadlines to upload invoices issued offline. It should be noted that offline mode does not allow issuing traditional invoices. Invoices must be issued in an electronic format aligned with the structured invoice schema, provided to clients in this form, and later submitted to KSeF within a defined timeframe.

Consumer Invoices and KSeF

An essential point is the anticipated inclusion of consumer invoices within KSeF. This subject has been the focus of heated debates and twists, with initial plans to exclude consumer invoices from KSeF due to data protection concerns. However, some taxpayers advocated for at least voluntary inclusion of consumer invoices in KSeF, a logical stance for businesses providing mass services. The Ministry’s proposal here meets taxpayer expectations, though it raises questions about system efficiency given the increase in invoices to be processed and ongoing data privacy considerations.

Harmonizing KSeF Environments – Technical Preparations Before Full Rollout

The final point in the draft assumptions is the goal of harmonizing KSeF environments, that is, ensuring full technical functionality before the law mandating KSeF invoices takes effect. This is a positive step, as it would enable taxpayers to properly prepare and test all necessary functionalities before KSeF’s full launch.

Missing Regulations: Structured Attachments and Solutions for Local Government Units (JST)

It’s worth noting the absence of certain elements in the draft assumptions. During recent consultations, the Ministry had pledged to introduce structured attachments to invoices for specific types of bulk transactions, with the understanding that KSeF would not be required for these until a template for the attachment was released. While this idea seemed promising, it was left unmentioned in the current draft, suggesting it may only appear in the final bill.

Another topic absent from the assumptions is dedicated solutions for local government units (JST). The Ministry previously indicated plans for certain changes, including methods for identifying entities within JST’s unique operational structure. However, the published assumptions remain silent on this matter.

When Will Final Decisions Be Made?

In summary, it seems that further steps to finalize KSeF’s structure may occur by the end of this year, a move eagerly anticipated by taxpayers. The Council of Ministers is expected to adopt the amendment in the fourth quarter. With KSeF’s implementation deadlines just over a year away, the time available for taxpayers to prepare is short. While the delay in KSeF’s launch was generally welcomed, ongoing uncertainties and lack of clarity over KSeF’s final design mean that this extra time could be better utilized for concrete preparations.