Poland delays KSeF to 2025 or later
January 22, 2024

Poland delays KSeF to 2025 or later

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KSeF delayed from July 2024

The Polish Ministry of Finance has been preparing for a significant change in invoicing business-to-business (B2B) transactions. It developed the Krajowy System e-Faktur (KSeF), a system intended to become Poland's standard for electronic invoicing. 

Initially, the Ministry had set July 2024 as the deadline for mandatory implementation of KSeF. However, on January 19, 2024, the Ministry announced a postponement. This decision stems from concerns about the readiness of the IT system for country-wide volumes and uncertainties about handling specific invoicing scenarios.

While the Ministry has not yet provided new deadlines, it has indicated that implementation will not occur in 2024. A probable timeline suggests the summer of 2025 as a potential new target, pending an external audit's findings.

Feedback and concerns from Polish stakeholders

This decision follows the recommendation by several stakeholders in Poland to delay the entry into force of KSeF, calling out some of the concerns previously mentioned.

The Stowarzyszenie Księgowych w Polsce (SKwP), Poland's national accountancy organization, has expressed reservations about the progress of the Ministry's e-invoicing platform. 

SKwP advocated for a delayed start, from July 2024 to January 2025. They also request more detailed updates on the project's current status. These concerns reflect the broader need for clarity and preparedness in such a significant transition.

Additionally, the Ombudsman for Small and Medium-sized Entrepreneurs has appealed for a staggered implementation timeline for companies of varying sizes. They suggest:

  • January 1, 2025, for medium-sized businesses,
  • July 1, 2025, for small businesses, and
  • January 1, 2026, for micro-businesses.
Juan Moliner