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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 EUR) for an invoice and up to 10,000 PLN (approx. 2,350 EUR) per month for a total sales value. Implementation Schedule June 2025: the...