The MoF presented new objectives regarding KSeF in the draft act, with the following main points.
Timelines
- February 1, 2026: for large taxpayers whose sales (including tax) exceeded 200 million PLN (ca. 46 million EUR) in 2024 — not in 2025 as previously planned;
- April 1, 2026: for other taxpayers, except for the smallest “digitally excluded” taxpayers;
- January 1, 2027: for “digitally excluded” taxpayers, with a single transaction up to 450 PLN (approx. 105…