KSeF, the National e-Invoice System, introduces significant changes in the rules for issuing and circulating invoices. The regulations will be implemented in stages — from the transition period starting February 1, 2026, to the target model effective from 2027.
The biggest changes concern fiscal receipts with NIP (Tax ID) and invoices from cash registers — both documents in the target model will be replaced by e-Invoices. Correcting notes will also disappear — from February 2026, the only way to correct errors will be a correcting invoice issued in KSeF.
It is worth noting that duplicate e-invoices will not apply, as documents in the KSeF system are stored indefinitely and always available. VAT RR invoices remain optional — the flat-rate farmer decides whether to consent to their issuance in the system.
Fengo Sp. z o.o. | Accounting Office | Cieszyn
www.fengo.pl | biuro@fengo.pl
This article is for informational and educational purposes only. It does not constitute tax advice within the meaning of the Tax Advisory Act of July 5, 1996. The content cannot be treated as individual legal or tax advice. For individual matters, we recommend consulting a tax advisor or the appropriate tax authority.
