The national e-Faktur system is designed to improve the circulation of documents with entrepreneurs and simplify tax checks. However, some accountants and board members fear the impact of the KSeF on business, implementation deadlines and sanctions.
Time limits
Daily 5 August 2025, KSeF is optional. Introduction as mandatory for entrepreneurs is divided into phases:
- – from 1 February 2026 when the value of sales in 2024 above quotas 200,000,000 PLN (gross),
- – from 1 April 2026 when the value of sales in 2024 not exceeding the amount 200,000,000 PLN (gross), unless their monthly sales value is less than 10,000 PLN per month and a single invoice is lower than 450 PLN ("digitally excluded"),
- – from 1 January 2027 the obligation shall cover all economic operators without exception.
Penalties
At the outset, people concerned with sanctions should be calmed down as tax authorities publicly declare a mild approach.
Penalties for not issuing invoices through KSeF will be imposed from 1 January 2027
Who, contrary to the obligation, has not issued a structured invoice or, in the absence of access to the KSeF, has issued an invoice incompatible with the model provided or has not sent it to the KSeF within the statutory deadline, is liable to a fine of up to 100% the amount of tax shown on the invoice. In the event that the invoice does not contain the tax shown, the fine will amount to 18.7% the total amount of duty shown on such an invoice.
The sanctions will be discretionary, i.e. the body may, but it does not have to administer it. The Authority may also impose lower sanctions (the percentages mentioned are maximum). The recognition of penalties should be understood positively for the taxpayer.
If the penalty was mandatory, any taxpayer would receive sanctions for any infringement. Since sanctions will be recognised, at least some taxpayers can count on a lower penalty or even a lack of it. The Authority is to take into account the circumstances of the infringement (in accordance with the Code of Administrative Procedure).
In the event that the taxpayer fails to fulfil his obligations within the scope of a penalty, no criminal proceedings shall be initiated, or fiscal misdemeanour. However, this also means that the so-called institution will not be used in this respect. voluntary disclosure.
Impact on business for management
KSeF will store invoices by 10 years - companies will no longer have to do this alone, which reduces costs and risks of data loss. It's easier to detect fraud because everyone in KSeF is verified. Easier change of the accounting office due to the ease of transmission (access to) invoices. Faster error detection in invoices and therefore faster payment congestion solution. Possibility to implement real-time analysis and reporting of financial indicators, calculated indirectly on the basis of invoices.
Changes for accounting officers
Adjustment invoices will be issued more quickly as no corrective notes are needed (they do not exist in the KSeF). Cancellation of the invoice will consist of issuing an invoice correcting "in minus" to zero. Both invoices will be marketed (original and corrective), which is normal.
A positive change is also the fact that entrepreneurs and accountants will not have to worry about storing invoices, as this burden is borne by the body responsible for KSeF.