Entrepreneurs are imposing KSeF invoice requirements before mandatory dates, creating financial burdens on suppliers.
Contractual Requirements Beyond Legal Obligations
Some businesses are conditioning payments for goods or services on suppliers issuing structured invoices through the KSeF, even though this is not yet legally required.
Certain companies are going further by demanding visualizations of these invoices or requiring suppliers to return VAT amounts, in case tax authorities later reject VAT deductions for invoices not issued through the KSeF.
Impact on Non-Compliant Businesses
Entrepreneurs who are not yet mandated to use the Krajowy System e-Faktur until February 1, 2026, are nevertheless facing these contractual demands.
This creates a situation where the transitional period established by regulations becomes practically meaningless for certain taxpayers who must comply ahead of schedule.
