Draft KSeF Act Adopted by the Council of Ministers – what concerns remained?

KSeF – the Final Stage of the Legislative Process

On 17 June 2025, the Council of Ministers adopted the draft act implementing the mandatory National e-Invoicing System (KSeF), marking the final stage of the legislative process. It appears that no major amendments are expected during parliamentary proceedings, and the version of the KSeF proposed by the Council of Ministers seems to be final.

According to the draft provisions, the obligation to issue invoices in the KSeF will take effect in February 2026 for the largest companies (with turnover exceeding PLN 200 million), and in April 2026 for other businesses, except for micro-entrepreneurs (monthly turnover up to PLN 10,000), who will be required to issue invoices in the KSeF as of 2027.

However, all taxpayers will be required to receive invoices directly from the KSeF from February 2026 onwards. Unfortunately, several of the proposed solutions continue to raise taxpayers’ concerns.

Offline24 Mode – More Questions Than Answers

Issues related to the offline24 mode have already been discussed in our previous article: “Offline24 mode in KSeF – facilitation or risky trap for taxpayers?”. Despite signals raised by taxpayers, the Ministry has not opted to provide clear resolutions to the concerns expressed.

Instead, it proposed a solution that fails to dispel the doubts and, in fact, generates further questions about the functioning of the offline24 mode.

Invoice Visualisation – Is It Permissible?

In the draft act submitted for parliamentary consideration, it is stated that an invoice issued in the offline24 mode is “received by the purchaser using the National e-Invoicing System” (Article 106nda (3) of the VAT Act).

At the same time, the provisions governing this mode do not explicitly address the possibility of making a visualisation of the invoice available to Polish B2B purchasers before such invoice is transmitted to the KSeF. Does this mean that invoices issued in the offline24 mode may not be shared with Polish taxpayers prior to their transmission to the system?

If so, this would undermine one of the core purposes of offline24 mode—namely, enabling real-time invoicing “at the till” (e.g. at fuel stations), without waiting for a KSeF system response. This solution was introduced specifically in response to demands from the retail sector, including fuel stations, where customers need to receive an invoice immediately on site.

The Ministry itself indicates such intended use of the offline24 mode, stating in the explanatory memorandum: “The proposed solution addresses concerns expressed by entrepreneurs that documents sent to KSeF may not be accepted by the system in real time, which could slow down operations and cause difficulties in conducting business activities.”

Ambiguous Provisions, Unclear Justification

Further doubts arise from the explanatory memorandum to the draft act. It is worth examining its content closely.

On the one hand, it is stated that “it is not envisaged that this document (MDDP: i.e. the invoice issued in offline24 mode) will be issued to the purchaser in any manner other than via KSeF.”

Yet, in the next sentence, it is clarified that “for the purpose of determining the moment when the right to deduct arises for the purchaser, the date of assignment of an identifying number to this invoice in the KSeF shall be taken into account.”

This may suggest that the Ministry acknowledges the existence of another date – presumably the date when the client receives a visualisation of the offline invoice – which, however, does not give rise to tax effects.

In our view, the aforementioned provision does not preclude the possibility of making a visualisation of an invoice issued in offline24 mode available to a Polish B2B purchaser. It merely (albeit somewhat misleadingly) confirms that the effective method of receipt that triggers specific tax consequences is the transmission of such invoice via the KSeF.

The act does not prohibit the sharing of invoice visualisations, and such a limitation would be unjustified and incompatible with the practical realities of everyday business operations for many taxpayers.

Is It an Invoice or Not?

The discussion also features the view that the visualisation of an invoice issued in offline24 mode may be shared with the Polish purchaser but, in itself, does not constitute an invoice.

However, it is difficult to defend such a position. The provisions explicitly refer to the possibility of “issuing” invoices in offline24 mode. Therefore, there can be no doubt that a document issued in this mode is an invoice.

Moreover, it is important to note that the visualisation of an invoice issued in offline24 mode to a purchaser referred to in Article 106gb (4) of the VAT Act (e.g., a foreign taxpayer) will constitute another copy of the same invoice, which implies that the document is indeed an invoice, regardless of who the purchaser is.

What’s Next?

The reasons why the Ministry has not chosen to resolve these uncertainties remain unclear.

The absence of a clear position generates further questions – including the potential requirement to include two QR codes on the visualisation of an invoice issued in offline24 mode for a Polish B2B purchaser, if generated prior to transmitting the invoice to KSeF.

These and other issues raise legitimate concerns among taxpayers. One can only hope that the Ministry will address these matters in the promised guidance and that the wording of the provisions will be refined during parliamentary proceedings.