{"id":61523,"date":"2025-07-16T11:11:02","date_gmt":"2025-07-16T09:11:02","guid":{"rendered":"https:\/\/www.dynatos.com\/poland-ksef-legislation-2025\/"},"modified":"2026-02-24T10:29:29","modified_gmt":"2026-02-24T09:29:29","slug":"poland-ksef-legislation-2025","status":"publish","type":"post","link":"https:\/\/www.dynatos.com\/no\/blog\/poland-ksef-legislation-2025\/","title":{"rendered":"Polen g\u00e5r videre med KSeF-lovgivningen"},"content":{"rendered":"<p>Det polske parlamentet har tatt et avgj\u00f8rende steg mot obligatorisk e-fakturering. 9. juli 2025 gjennomf\u00f8rte Sejm f\u00f8rste behandling av regjeringens forslag om endringer i merverdiavgiftsloven, inkludert bestemmelser om det nasjonale e-faktureringssystemet (KSeF). Finanskomiteen har siden st\u00f8ttet forslaget og lagt det lovmessige grunnlaget for en trinnvis innf\u00f8ring fra 2026.<\/p>\n<h2>Hva inneholder forslaget?<\/h2>\n<p>De foresl\u00e5tte endringene inneb\u00e6rer at e-fakturering via KSeF blir obligatorisk for de fleste skattepliktige, samt oppdateringer av tekniske og prosessuelle regler for mva-fakturering. Store virksomheter m\u00e5 etterleve kravet fra 1. februar 2026, mens de fleste andre f\u00f8lger fra 1. april 2026. Midlertidige unntak gjelder for virksomheter med lav omsetning og enkelte transaksjoner av lav verdi.<\/p>\n<p>Lovforslaget:<\/p>\n<ul>\n<li>Innf\u00f8rer et <strong>forenklet e-fakturaformat<\/strong> for offline- og reservebruk<\/li>\n<li>Definerer regler for korrigering av strukturerte fakturaer<\/li>\n<li>Presiserer hvordan e-fakturaer kan utstedes dersom KSeF-plattformen midlertidig er utilgjengelig<\/li>\n<li>Tillater vedlegg av strukturerte dataanlegg til fakturaer for komplekse varer eller tjenester<\/li>\n<li>\u00c5pner for <strong>dupliserte strukturerte fakturaer<\/strong> dersom originalen g\u00e5r tapt eller \u00f8delegges<\/li>\n<li>Fastsetter krav til identifisering og autentisering av fakturaer brukt utenfor KSeF<\/li>\n<li>Formalisere tilgang til fakturaer for kj\u00f8pere uten skatte-ID (for eksempel privatpersoner)<\/li>\n<\/ul>\n<p>I tillegg m\u00e5 visse betalinger fra <strong>januar 2027<\/strong> inkludere fakturaens KSeF-ID i betalingsreferansen.<\/p>\n<p>Lovforslaget fritar ogs\u00e5 permanent for b\u00f8ter ved manglende etterlevelse frem til utgangen av 2026 og legger til rette for en gradvis overgang gjennom terskler og unntak. Finansdepartementet ansl\u00e5r at KSeF vil \u00f8ke budsjettinntektene med rundt 10 milliarder PLN over ti \u00e5r. For mer bakgrunn, se v\u00e5r artikkel om <a href=\"https:\/\/www.dynatos.com\/no\/blog\/poland-updates-its-e-invoicing-roadmap-with-ksef-2-0\/\">Polens oppdaterte e-faktureringsplan med KSeF 2.0<\/a>.<\/p>\n<p>De foresl\u00e5tte datoene er ikke nye. De f\u00f8lger den <a href=\"https:\/\/www.dynatos.com\/blog\/official-postponement-of-ksef-in-poland\/\">offisielle utsettelsen av KSeF<\/a>, som flyttet den opprinnelige tidslinjen fra midten av 2024 til 2026. For en full oversikt over innf\u00f8ringsfasene, se v\u00e5r forklaring om <a href=\"https:\/\/www.dynatos.com\/no\/blog\/how-and-when-will-poland-roll-out-mandatory-e-invoicing\/\">hvordan og n\u00e5r Polen innf\u00f8rer obligatorisk e-fakturering<\/a>.<\/p>\n<p>Den fullstendige lovteksten, vedtatt av finanskomiteen samme dag som f\u00f8rste behandling, avventer n\u00e5 endelig votering i Sejm.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"expertise-list\">Viktige punkter<\/p>\n<ul>\n<li><strong>Store virksomheter m\u00e5 bruke KSeF fra 1. februar 2026<\/strong><\/li>\n<li><strong>Andre skattepliktige f\u00f8lger fra 1. april 2026<\/strong><\/li>\n<li>Mikrovirksomheter og transaksjoner av lav verdi kan benytte overgangsordninger<\/li>\n<li>Ingen b\u00f8ter for KSeF-relaterte feil f\u00f8r 1. januar 2027<\/li>\n<li>Fakturaer kan utstedes offline ved systemnedetid<\/li>\n<li>Betalinger fra 2027 m\u00e5 inkludere faktura-ID fra KSeF<\/li>\n<li>Kj\u00f8pere uten mva-registrering (f.eks. forbrukere) f\u00e5r tilgang til strukturerte fakturaer via kode<\/li>\n<li>Virksomheter kan legge ved tillegg til fakturaer ved komplekse transaksjoner<\/li>\n<\/ul>\n<h3>Ytterligere ressurs<\/h3>\n<p>Den 21-siders <strong>komit\u00e9rapporten (dokument nr. 1475)<\/strong> inneholder fullstendig lovutkast og kommentarer. Den er relevant for skatter\u00e5dgivere, \u00f8konomiavdelinger, ERP-integratorer og juridiske team som forbereder seg p\u00e5 KSeF-kravet i 2026. Dokumentet kan lastes ned (p\u00e5 polsk) <a href=\"https:\/\/www.sejm.gov.pl\/Sejm10.nsf\/PrzebiegProc.xsp?nr=1407\" target=\"_blank\" rel=\"noopener nofollow\">her<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Det polske parlamentet har tatt et avgj\u00f8rende steg mot obligatorisk e-fakturering. 9. juli 2025 gjennomf\u00f8rte Sejm f\u00f8rste behandling av regjeringens&#8230;<\/p>\n","protected":false},"author":6,"featured_media":59598,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[438],"tags":[],"class_list":["post-61523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-liveblog","country-polen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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