Key Takeaways from the Polish Draft
1. Scope of the Mandate
- Applicability: Mandatory only for entrepreneurs resident in Poland. Those merely registered for VAT purposes are currently excluded.
- Transaction Types: Covers both taxable and tax-exempt transactions.
2. Phased Rollout Schedule (2026)
- February 1, 2026: Large companies (turnover >200 million PLN / approx. €57.7M).
- April 1, 2026: Most other entrepreneurs.
- July 31, 2026: Deadline for invoices issued by cash registers and mandatory KSeF number display for payments.
- September 30, 2026: Micro-entrepreneurs (with specific turnover and invoice value limits).
3. Notable Innovations
- Attachments: Unlike many other systems, the draft allows for e-invoices to include attachments, which then become an integral part of the official digital record.
- System Integration: Mandatory use of the national KSeF platform for all invoice issuance.