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: …