KSeF – when will it come into force? There is a decision of the parliamentary committee

The committee did not introduce any amendments to the draft, but authorized the legislative office to introduce editorial changes. The bill was submitted for second reading.

During the first reading, Deputy Minister of Finance Jarosław Neneman, presenting the justification, said that it was mandatory KSeF has no chance of entering into force on July 1 this year, and its possible introduction would make it impossible to issue and collect VAT invoices. He added that the audit showed numerous defects of the proposed KSeF, primarily non-scalability, and therefore it is not technically possible for it to be implemented on July 1 this year.

– We are not introducing it, not because we have changed our mind, but because the system is not suitable for implementation. The audit results clearly showed that the system was not ready and the system would collapse immediately after implementation. It would probably be worse than a repeat of the Polish Order, because it would be impossible to issue and collect an invoice – said Deputy Minister Neneman.

At the end of April this year, the Council of Ministers adopted a draft amendment to the Act on tax on goods and services and certain other acts, providing for the postponement of the KSeF implementation deadline to February 1, 2026. According to it, the implementation deadline for the National e-Invoice System (KSeF) is to be moved from July 1, 2024, which, according to the government, is related to the lack of preparation of the system and the entrepreneurs themselves for the use of KSeF.

In the announcement of the Chancellery of the Prime Minister, it was pointed out that the change in regulations is a response to signals from entrepreneurs. Failure to decide to change the date would lead to economic paralysis and a situation in which taxpayers would be forced to e-invoice and use a system that shows errors and is unprepared to handle a large number of invoices.