The mandatory e-invoicing system will come into effect on 1.04.2026, and for companies with a turnover in 2025 of more than PLN 200 million gross - on 1.02.2026. The decision to further postpone the deadline is the result of an external audit report on KSeF, which, according to the MF, contains several hundred detailed bug reports, comments and recommendations to the system architecture, source codes and database. According to the MF, the security of the system therefore requires a secure deadline. It is necessary to develop a new system architecture.