The study shows that micro-enterprises are least prepared for the entry into force of new regulations. Only 9 percent of them have already connected their financial and accounting system with KSeF. Larger companies do better – 49%. enterprises employing over 250 employees and 55 percent medium-sized companies with 51 to 250 employees have already connected their financial and accounting systems with KSeF or are in the process of preparing to do so. In the context of industries, companies from the public sector, construction, IT and trade are least prepared to be obliged to issue e-invoices. In turn, production, logistics and service companies most often declare their readiness to introduce KSeF.
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Mandatory KSeF postponed until February 1, 2026
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Entrepreneurs must expect great tensions. It's about KSeF
Was the preparation for KSeF wasted?
Enterprises that have prepared for the original date of entry into force of the e-invoicing obligation have already incurred the associated costs. Questions arise as to whether they should plan new expenses in their budgets to adapt their processes and systems for electronic invoice circulation to subsequent changes. This largely depends on future legal regulations, both Polish and European, the final shape of which is difficult to predict at this point.
– KSeF was to enter into force in 2024. Some companies have already prepared to implement appropriate solutions in analytical, organizational and even technological terms. At this point, we do not know yet whether the system will function in the same way as announced. However, we can be sure that the work done so far is a big step forward and will certainly not be wasted. Companies that have organized their internal processes and implemented cost invoice circulation systems have gained an advantage over companies that have not yet taken any action. It will certainly be easier for them to integrate with KSeF after its implementation – explains Anna Puka, Director of the Pre-sales Consulting Department at WEBCON.
The WEBCON expert also points out that the provisions on the National e-Invoicing System are related to general European regulations on e-invoicing. Individual countries implement separate systems to meet the regulations, so different scenarios for issuing and receiving invoices in the case of international transactions should be taken into account.
Integration with KSeF is an opportunity for companies
The National e-Invoice System introduces a uniform invoice template and the requirement to issue electronic invoices for all entrepreneurs in Poland. Thanks to this, the process related to their circulation will be smoother, more transparent and auditable. For entrepreneurs, the implementation of KSeF also means, among other things, faster automation of the process of issuing and sending invoices, as well as faster VAT refund.
– Postponing the KSeF implementation date was necessary and it is good that it happened. The audit showed that the system being prepared was probably not ready to handle such a large number of invoices, which could result in problems with its smooth operation. In addition, issues related to data security and attachment handling required refinement. The provision of a new, specific date of entry into force of the KSeF should be considered a plus. The longer the topic was postponed, the less business could be mobilized to prepare for changes, comments Anna Puka. – The National e-Invoice System appears to be an unpleasant obligation, but it is an opportunity for companies to introduce improvements in the handling of accounting documents – it will improve their processing and standardize them for all entities. Above all, however, it will mobilize companies to organize their internal accounting processes and carry out the digitalization that is necessary today – adds the expert.
Although the use of KSeF will be mandatory from 2026, from 2025 companies can voluntarily process documents on this platform. Unfortunately, few of them know about it. In the opinion of WEBCON experts, a broad information campaign is needed so that entrepreneurs have access to knowledge about the regulations that will come into force, how the system works and the new opportunities it will bring.
