Nonetheless, the Amendment removes the time limit for the “offline24” mode, which allows structured invoices to be issued without a continuous connection to KSeF. This solution ensures continuity of sales operations in situations such as lack of internet access, system failures, or temporary unavailability of KSeF. Moreover, the Amendment introduces the option to submit structured invoice attachments to KSeF, subject to prior notification to the tax authorities.

Another significant change is the postponement of penalties for non-compliance with the obligation to use KSeF. Sanctions will not be applied until the end of 2026; during this period, the tax authorities are expected to focus primarily on educational activities. The provisions introducing penalties will enter into force on 1 January 2027.

The Amendment also modifies the rules for providing invoices to consumers. Invoices issued via KSeF will be made available in a form agreed with the purchaser - for example, by email or in paper form - and each invoice will be marked with a QR code enabling its verification. Instead of requiring explicit confirmation of receipt from the consumer, it will be sufficient to agree on the method of making the invoice available, with tacit consent also being acceptable.

Additionally, the Amendment provides, among other things, for:

• the continued possibility of issuing invoices using cash registers until the end of 2026;
  
  
• the deferral of the obligation to include the KSeF number in payments for e-invoices until the end of 2026;
  
  
• the introduction of a transitional period for micro-entrepreneurs (April–December 2026);
  
  
• an increase in the VAT registration exemption threshold from PLN 200,000 to PLN 240,000.

Furthermore, the Ministry of Finance has committed to issuing additional guidance and supplementing the existing explanations on the application of KSeF, including information on:

• how to identify a foreign purchaser in terms of whether they have a fixed establishment in Poland for KSeF purposes;
  
  
• procedures to be followed in the event of an incorrect purchaser VAT identification number (NIP);
  
  
• changes in the purchaser’s status from a consumer to taxable person after the sale has been completed; and
  
  
• the use of voluntary KSeF in B2C transactions.

If you are interested in these matters or have any additional questions, please do not hesitate to contact our experts.