Yesterday, the Council of Ministers adopted two draft acts important for business – they concern the National e-Invoicing System (Pol. KSeF) and ESG reporting.
KSeF
The draft amendment to the KSeF provides for the introduction and simplification of the National e-Invoicing System – the most important solutions:
The obligation to issue e-invoices for all taxpayers (for active taxpayers and taxpayers exempt from VAT) is divided into stages:
– from 1 February 2026 for taxpayers whose sales value (including tax) exceeded PLN 200 million in 2024,
– from 1 April 2026 for other entrepreneurs.
Until the end of 2026, the possibility of issuing invoices on cash registers will be maintained, and the provision of the KSeF number in payments for e-invoices will be deferred.
The possibility of voluntary use of the “offline24” mode by taxpayers is permanently introduced.
From April to December 2026, a transitional period is introduced during which micro-entrepreneurs with transactions confirmed by invoices with a total sales value of up to PLN 10 thousand per month will not have to issue e-invoices.
The application of penalties has been postponed until the end of 2026.
In connection with the entry into force of the KSeF, the basic deadline for VAT refund will be shortened by 1/3 – from 60 to 40 days.
ESG
The Council of Ministers also adopted a bill amending the Act amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight and certain other acts.
The bill postpones by 2 years the so-called ESG reporting, which concerns the disclosure by companies of information on the environmental, social and governance impacts of their operations, m.in.
This is the implementation of elements of the EU “Omnibus” package.
The ESG (sustainability information) reporting obligation for companies is postponed by 2 years.
These are companies that were to start reporting in 2026 and 2027, respectively.
After the changes:
-large companies – ESG reporting postponed from 2026 (for the financial year 2025) to 2028 (for the financial year 2027),
-small and medium-sized companies listed on the stock exchange – ESG reporting postponed from 2027 (for the 2026 financial year) to 2029 (for the 2028 financial year).
At the same time, the EU is working on further changes to ESG reporting, including narrowing the scope of entities that must submit such reports.
Now the draft acts will be passed to the Sejm.
