KSeF 2.0 takes shape. What changes in the latest draft legislation?

Analysis of key provisions in the draft of 11 April 2025

Go-live dates and the pln 200 million threshold – greater predictability

The most important news first – the planned go-live dates for mandatory KSeF remain unchanged:
– 1 February 2026 – for taxpayers whose gross sales exceeded PLN 200 million,
– 1 April 2026 – for all other entities.

A key modification involves the reference year for determining the threshold: it will now be based on sales from 2024, not 2025 as originally planned. This improves predictability and gives taxpayers earlier clarity on which implementation group they belong to.

Transitional periods extended – but micro-business limits remain unchanged

A positive signal is the extension of key transitional periods until 31 December 2026, covering:
– The phase-out of invoices issued via cash registers and NIP-labelled receipts,
– The effective date of penalties for KSeF non-compliance,
– The obligation to include the KSeF number in payment references,
– The application of special rules for digitally excluded micro-businesses.

However, the criteria for exemption of micro-businesses remain unchanged: invoices up to PLN 450 gross and a monthly turnover not exceeding PLN 10,000. These thresholds are difficult to meet in practice – a business issuing only a few invoices per month, each for several thousand PLN, would already be excluded. The Ministry maintains that this is a temporary measure for entities with minimal economic activity, but businesses had hoped for a more pragmatic approach.

B2C invoicing: voluntary use maintained

As expected, the use of KSeF for B2C transactions will remain voluntary. Consumer invoices may be issued via KSeF only at the discretion of the seller.

Such invoices must include a QR code and may be delivered to the consumer using an agreed method (e.g. email or printed copy). This provides flexibility and avoids unnecessary burdens on the system.

Offline mode: permanent, but with a short deadline

The draft introduces the permanent Offline24 mode (new Article 106nda). This allows invoices to be issued outside KSeF – in accordance with the e-invoice schema – for example due to lack of internet access or the need to issue a document immediately. Crucially, the invoice issue date will be the date entered by the taxpayer.

This is a step forward – with a caveat. The deadline for submitting an offline invoice to KSeF remains the next business day, which is shorter than the 3-day minimum previously proposed. In the event of technical issues, this could be challenging.

Additional uncertainty arises from Article 106nda(13), which states that an invoice sent via the standard online channel, but received by KSeF after the issue date, will be treated as if it were issued offline. This raises questions about how to interpret the Ministry’s previous stance on discrepancies between the invoice issue date (P1 field in the schema) and the actual submission date. Previously, the Ministry had confirmed that showing an earlier date on the invoice would not be problematic. The new provision could create ambiguity – e.g. if an invoice is generated on 12 April but submitted on 15 April, would this trigger penalties for late submission if it was not explicitly issued offline?

KSeF number in payments – still mandatory, but deferred

The controversial obligation to include the KSeF number in B2B payment references has not been removed. It has merely been postponed until 1 January 2027. This extension gives businesses more time to adjust systems but does not resolve concerns about cost, complexity and limited practical value.

While there will be no specific penalties for omitting the KSeF number, the requirement itself remains in place and continues to raise doubts.

Conclusion: evolution, not revolution

The new draft represents a step in the right direction – particularly regarding the offline mode and the switch to using 2024 as the reference year for the PLN 200 million threshold. The Ministry appears to be at least partially responsive to market feedback.

However, several major issues – including restrictive micro-business limits, the short submission deadline for offline invoices, and the KSeF number in payments – remain unresolved. Significant uncertainties persist, especially regarding implementation rules and interpretive guidance.

Notably, the new draft does not include an updated invoice schema – the release of this version is now expected in June 2025.

Given the announced timeline, it appears that 1 February 2026 remains a firm date for the entry into force of the KSeF obligation. The Ministry has emphasised that by postponing penalties until the end of 2026, taxpayers are being given sufficient time to adjust. However, the late availability of the test API, planned for the end of September 2025, remains a serious concern.