The Polish lower house of parliament (Sejm) has accepted for consideration Bill No. 2359/2026, which would amend the VAT Act to make structured invoicing through the National e-Invoice System (KSeF) voluntary for micro, small and medium-sized enterprises meeting specific criteria.
Scope of Application
The bill would apply to enterprises that, in at least one of the last two financial years, meet the following criteria:
- Micro enterprises: Fewer than 10 employees on average and annual net turnover not exceeding the Polish zloty equivalent of 2 million euros
- Small enterprises: Fewer than 50 employees on average and annual net turnover or total assets not exceeding the zloty equivalent of 10 million euros
- Medium-sized enterprises: Fewer than 250 employees on average and annual net turnover not exceeding the zloty equivalent of 50 million euros, or total assets not exceeding the zloty equivalent of 43 million euros
Legislative Framework
The proposal amends Article 106ga of the VAT Act by adding a new exemption category for SMEs and expanding the scope of voluntary participation in structured invoicing. Currently, KSeF structured invoicing is mandatory for most VAT taxpayers, with limited exemptions for foreign taxpayers, certain special procedures, and transactions with non-business consumers.
The bill would take effect 14 days after publication, providing immediate relief for qualifying businesses. The legislative justification cites concerns about technical implementation challenges, cybersecurity risks, and disproportionate compliance costs for smaller businesses.
Context
This development reflects growing pressure from Poland's SME sector regarding mandatory e-invoicing requirements. The proposal comes as the KSeF system faces technical difficulties and resistance from business organizations, with the Small and Medium Enterprises Ombudsman formally requesting postponement of implementation. The voluntary approach for SMEs would align with EU VAT Directive 2006/112/EC, which generally protects taxpayers' right to choose invoice format, while maintaining Poland's derogation for mandatory e-invoicing among larger enterprises.
