Smallest taxpayers in Poland lose access to KSeF testing environments starting February 1, facing immediate penalties without a grace period.
Testing Environment Shutdown
On February 1, the Ministry of Finance will deactivate the test and pre-production (DEMO) environments for the Taxpayer Application, leaving no testing option for the National e-Invoicing System (KSeF).
Kajetan Kubicz, an attorney and partner at LTCA, draws attention to this issue.
Definition and Consequences for Smallest Taxpayers
The smallest taxpayers under KSeF are those issuing monthly invoices totaling up to 10,000 zł, including VAT.
They face immediate penalties for non-compliance, unlike other businesses who have 9-11 months to adapt to KSeF, receiving no grace period at all.