Last call for implementation. KSeF is entering in stages

Will the mandatory launch of the National e-Invoice System be postponed again? Many entrepreneurs are counting on this, but the Ministry of Finance is clear: there will be no further changes to the deadline. The ministry denied media reports, including: in a post on Facebook, emphasizing that work on the stability of the solution is nearing completion and companies should focus on preparations. From November 1, it will be possible to, among others: applying for the necessary certificates.

Current schedule

The current schedule results from the Act on the National e-Invoice System and precisely divides the obligations into three waves. From February 1, 2026 KSeF will take over large enterprises (turnover over PLN 200 million). From April 1, 2026 will enter the system other VAT payersincluding JDG and SMEs. At the latest, because from January 1, 2027the obligation will affect the smallest companieswhich the invoiced sales do not exceed 10 thousand PLN per month. Therefore, for most entities, the key date remains April 1, 2026, with a postponement only for micro companies with the lowest turnover.

Despite the tough stance of the ministry, there are still delays in business. The fill-up company’s research shows that 30% of enterprises has not taken any preparatory actions, a 20% still doesn’t know exactly what KSeF is. Similar signals come from the accounting services market: according to Symfonia’s report, as many as 70% of accounting offices has not started implementation. Experts point out the misconception that the entire process will be handled by an accountant. An accounting office does not sell, does not issue invoices on behalf of the client and cannot “implement” the system in the company’s operations – its role begins only when recording documents provided by the entrepreneur.

Work in progress

Time is short, and work on the technology side is also ongoing. Software providers indicate that although the KSeF test API has been available for a short time, it is still changing and requires refinement. The key, expected novelty is to be a function invoice visualization in accordance with the KSeF standard, which will standardize the appearance of documents in various systems and relieve software producers from creating their own formats. At the same time, this means further iterations on the part of integrators: implementations, tests and corrections – and therefore additional workload in a tight schedule.

However, the Ministry of Finance maintains its course: the system is to be stable, the deadlines are known, and entrepreneurs should move from the waiting stage to action. In practice, this means preparing processes for issuing and receiving invoices, authorizations, integration with software and training teams. Those who were hoping for another postponement must assume that 1/02/2026 / 1/04/2026 / 1/01/2027 remain cut-off dates and the window for safe implementation is rapidly closing.