Warsaw – A leading tax expert is calling for greater flexibility in Poland’s planned national e-invoicing system, KSeF, as the February 2026 implementation deadline approaches. Professor Witold Modzelewski, of the Institute of Tax Studies, is urging the Polish Finance Minister to allow businesses the option to opt-out of the mandatory system, citing concerns about readiness and potential disruption to the broader economy. This comes as Poland faces declining VAT revenue and questions remain regarding the technical viability of the KSeF rollout.
A leading financial expert is urging Polish Finance Minister and the government to allow all VAT invoice issuers and recipients the option to opt-out of using the KSeF system in 2026.
Expert Calls for Flexibility in National Invoicing System
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For over three decades, I have regularly communicated with government authorities to highlight critical issues impacting the public interest, primarily concerning tax law and public levies. While some of these communications have received formal responses, the most significant outcome has been legislative action addressing the concerns raised. I do not overstate the importance of these letters; rather, it demonstrates that authorities recognize the significance of the issues presented.
Fiscal Challenges Loom for 2026
Concerns are mounting regarding the financial outlook for 2026, with expectations of a particularly challenging year for public finances. The effectiveness of the tax system, particularly Value Added Tax (VAT) – a crucial source of budgetary revenue – has been declining for four consecutive years.
While improvements to the VAT system have been considered, hopes for quick fixes through “IT tools” – such as the so-called JPK – have proven ineffective. VAT refunds have surged to unprecedented levels between 2021 and 2025, reaching nearly half of total revenue. A swift reversal of flawed solutions is needed, and further changes that could undermine the fiscal efficiency of all taxes should be avoided.
Mandatory KSeF Could Disrupt Invoicing System
The proposed KSeF system, intended to standardize invoicing, is now viewed as potentially damaging to the entire invoicing system, not just for tax purposes, but for the broader economy, which relies heavily on VAT invoices. With the implementation deadline less than two months away, significant concerns exist regarding readiness. If a full withdrawal from the system is not feasible, a delay and phased rollout are essential, supported by existing legal provisions allowing for exemptions. Even large entities mandated to begin using the system on February 1, 2026, are unlikely to be fully prepared, and the task is unrealistic for the millions of taxpayers scheduled to follow on April 1, 2026.
System developers are struggling to resolve technical issues, with discrepancies between proposed regulations and guidance documents. Many businesses are anticipating the continued availability of traditional invoicing methods – paper or electronic – throughout 2026, particularly for non-taxpayers and foreign contractors.
Polecamy: Komplet PODATKI 2026
Dalszy ciąg materiału pod wideo
Polecamy: Wszystko o KSeF 2026 – poradniki, szkolenia, webinary
Call for Optional KSeF Participation
The political ramifications of a flawed implementation are significant, particularly with upcoming elections. Therefore, I urge the government to allow all VAT invoice issuers and recipients the option to opt-out of the mandatory KSeF system in 2026. Disrupting taxpayer operations should be avoided as a means of addressing the current crisis.
Prof. dr hab. Witold Modzelewski
Instytut Studiów Podatkowych
