Changes to the draft e-Invoices (KSeF) after consultation

After social and industry consultations, the MF presented a revision of the assumptions for the KSeF:

  • Postponement of the law's entry into force from January 1, 2024 to July 1, 2024.
  • Extending by an additional six months the deadline for VAT-exempt taxpayers to implement KSeF - KSeF will be mandatory for them as of January 1, 2025.
  • Consumer (B2C) invoices will not be covered by KSeF.
  • Tickets that fulfill the function of an invoice (including receipts on toll highways) are excluded from KSeF.
  • Cash register invoices and simplified invoices will be able to be issued in their current form until December 31, 2024.
  • In the event of a failure on the part of the taxpayer, provision has been made for invoices to be issued offline outside KSeF and for the invoice to be delivered to KSeF the day after it is issued offline.
  • Liberalization of sanctions and their application only from January 1, 2025.

Share on...

Worth Reading

Bartosz Nadra

Attorney | Managing Partner


Poland's first blog on the legal aspects of factoring

Lukasz Jaskowiak

Attorney | Managing Partner

#time real estate

A blog dedicated to real estate law in its broadest sense

Piotr Szwechłowicz

Legal Counsel | Managing Partner


Welcome to the blog dedicated to public transportation and the TSL industry.