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KSeF Postponement for Micro-Entrepreneurs: More Time for E-Invoices

This draft law postpones the mandatory use of the National e-Invoicing System (KSeF) for micro-entrepreneurs. Small businesses will be able to issue paper or electronic invoices until the end of 2027, gaining time to prepare for the changes and avoid sudden costs. The aim is to protect the smallest firms from closure and ensure economic stability.
Key points
Micro-entrepreneurs will not be required to use KSeF until December 31, 2027.
They can continue issuing invoices in paper or electronic form for an additional two years.
The change aims to help small businesses avoid high implementation costs and give them more time to adapt to the new system.
This is intended to prevent the closure of businesses by the smallest entrepreneurs.
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Status:
In Progress
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Additional Information
Print number: 10_2321
Process start date: 2026-03-10