A survey reveals 58% of micro-enterprises support postponing Poland’s National Invoicing System implementation.
Survey Findings
A “KSeF from the Entrepreneurs’ Perspective” survey conducted by IFIRMA in December 2025 involved 321 respondents from micro-enterprises, including the self-employed and businesses with 1-9 employees. The results showed that 58% of respondents favor delaying KSeF implementation deadlines, while only 16% support maintaining the current schedule.
KSeF Implementation Timeline
KSeF will be implemented in stages. Starting February 1, 2026, businesses with 2024 sales exceeding 200 million złoty (including VAT) must issue invoices through the system. By April 1, 2026, all other businesses except micro-enterprises must comply. Micro-enterprises with monthly sales not exceeding 10,000 złoty (including VAT) must adopt KSeF from January 1, 2027.
Perceived Benefits and Concerns
Joanna Łuksza, head of IFIRMA’s accounting experts team, attributes the majority’s support for delays to the complexity of information provided by the Ministry of Finance. Most respondents (54%) believe public administration will benefit most from KSeF, while only 16% think businesses will gain the most. Business concerns include procedural errors (24%), data security (22%), and system disruptions (15%).
Implementation Objectives
For one-third of respondents, the primary goal of KSeF is reducing VAT fraud. Over 25% see it as promoting digitization and standardizing accounting processes, while 18% value its potential to increase invoice transparency. Only 10% believe KSeF will simplify invoice processing within companies.
Invoice Printing Practices
Regarding invoice printing, 28% of respondents will print them only when requested by clients, 23% will print almost all invoices, and 22% will only print them in exceptional circumstances. The system requires invoices to have KSeF numbers before they can be printed as visualizations.
