KSeF: mandatory implementation cancelled, at least for now

23 January 2024 | Knowledge, News, Tax Focus

The implementation deadline of 1 July 2024 for the National e-Invoicing System (KSeF) has been suspended, announced the Minister of Finance. This news will certainly come as a relief to businesses who have long pointed out the ambiguities surrounding its implementation.

We have previously covered these issues in detail in Rzeczpospolita.

The Ministry justified its decision by citing a number of irregularities in the functioning of the system, which could have affected the stability of doing business.

Importantly, the current derogation for the KSeF expires on 31 December 2026. Assuming a new implementation date of 1 January 2025, Poland will have to start the process of applying for a new derogation after one year of KSeF operation.

Will Poland be granted a new derogation? This question remains open.

It is worth noting that the Minister has not set an exact KSeF implementation deadline. An approximate date will be given after an external audit.

The relevant tender was launched on 19 January 2024. Consultations with businesses are also planned in the near future to improve the functioning of the system.

Any questions? Contact us

Jakub Dittmer

Jan Janukowicz

Latest Knowledge

New Technology Law in 2025 – what will the new year bring

The new year of 2025 will see a number of important changes in new technology law. These range from AI and data regulations, through cyber security to the financial sector and digital services. We list the most important dates and look at upcoming regulations that will change the technological legal landscape.

Labour law in 2025

The possibility of working on sick leave, Christmas Eve as a public holiday, and additional maternity leave for the parents of premature babies – let’s take a look at what has changed in labour law after the New Year.

2024 from the Ukrainian Desk

The third year of the war is also the third year that our Ukrainian Desk has been working to support the Ukrainian economy and strengthen Polish-Ukrainian relations. The cornerstones of this work are balance and dynamism. We create solutions that build not only our clients’ businesses, but also lasting bridges of understanding and foundations for future post-war reconstruction.

Withholding tax – Minister of Finance’s general tax rulings and companies’ doubts

November saw the issue of two important general rulings on withholding tax. The first concerns certain conditions for dividend exemptions and the second, conditions for interest and royalties. In addition, some notable tax clarifications are expected to appear by the end of the year. We take a closer look at the Ministry’s general rulings and their possible implications.

Energy summary 2024

It has been a busy year in the field of energy and climate change, so it is worth briefly summarising all the changes that will be relevant to businesses operating in these areas.

Contact us:

Jan Janukowicz

Jan Janukowicz

Advocate trainee / Junior Associate / Tax

+48 736 272 203

j.janukowicz@kochanski.pl