{"id":7117,"date":"2025-05-27T10:38:01","date_gmt":"2025-05-27T08:38:01","guid":{"rendered":"https:\/\/raks.pl\/pomoc\/?p=7117"},"modified":"2025-11-04T14:11:51","modified_gmt":"2025-11-04T13:11:51","slug":"ksef-informacje-mf","status":"publish","type":"post","link":"https:\/\/raks.pl\/pomoc\/ksef-informacje-mf\/","title":{"rendered":"KSeF – Informacje MF"},"content":{"rendered":"\n

Kluczowe terminy obowi\u0105zkowego KSeF:<\/strong><\/p>\n\n\n\n

    \n
  1. Od 1 lutego 2026 r.:<\/strong> dla du\u017cych podatnik\u00f3w<\/strong> (warto\u015b\u0107 sprzeda\u017cy (z VAT) powy\u017cej 200 mln z\u0142 w 2024).<\/li>\n\n\n\n
  2. Od 1 kwietnia 2026 r.:<\/strong> dla pozosta\u0142ych przedsi\u0119biorc\u00f3w<\/strong>.<\/li>\n\n\n\n
  3. Od 1 stycznia 2027 r.:<\/strong> dla najmniejszych przedsi\u0119biorc\u00f3w „wykluczonych cyfrowo”<\/strong> (faktury do 450 z\u0142, sprzeda\u017c do 10 tys. z\u0142\/mies.).<\/li>\n<\/ol>\n\n\n\n
    \"\"<\/figure>\n\n\n
    \n
    \"\"<\/figure>\n<\/div>\n\n\n

    <\/p>\n\n\n\n

    Wa\u017cne wyj\u0105tki i u\u0142atwienia:<\/strong><\/p>\n\n\n\n

      \n
    • Faktury VAT RR<\/strong> (dla rolnik\u00f3w rycza\u0142towych) nie b\u0119d\u0105 obj\u0119te obowi\u0105zkiem KSeF. Mo\u017cliwo\u015b\u0107 ich wystawiania w systemie pojawi si\u0119 dobrowolnie od 1 kwietnia 2026 r.<\/li>\n\n\n\n
    • Do ko\u0144ca 2026 r.:<\/strong>\n
        \n
      • Mo\u017cliwo\u015b\u0107 wystawiania faktur z kas rejestruj\u0105cych<\/strong> zostanie utrzymana.<\/li>\n\n\n\n
      • Nie b\u0119dzie kar<\/strong> za b\u0142\u0119dy zwi\u0105zane z fakturowaniem przez KSeF.<\/li>\n\n\n\n
      • Nie b\u0119dzie obowi\u0105zku podawania numeru KSeF w p\u0142atno\u015bciach<\/strong> (tak\u017ce w MPP).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Tryb „offline24”:<\/strong> Wprowadzony bezterminowo, pozwoli na wystawianie faktur bez sta\u0142ego po\u0142\u0105czenia z KSeF (np. przy problemach z sieci\u0105, dla podmiot\u00f3w zagranicznych\/bez NIP). Data wystawienia b\u0119dzie zgodna z t\u0105 na fakturze.<\/li>\n\n\n\n
      • Aplikacja mobilna KSeF:<\/strong> Bezp\u0142atna, pozwoli na zarz\u0105dzanie fakturami (wystawianie, przegl\u0105danie, udost\u0119pnianie). Zostanie zaktualizowana do wersji KSeF 2.0.<\/li>\n\n\n\n
      • Za\u0142\u0105czniki do e-faktur:<\/strong> B\u0119dzie mo\u017cliwo\u015b\u0107 dodawania ustrukturyzowanych za\u0142\u0105cznik\u00f3w.<\/li>\n\n\n\n
      • Faktury konsumenckie (B2C):<\/strong> Wystawianie ich w KSeF b\u0119dzie dobrowolne.<\/li>\n<\/ul>\n\n\n\n

        Przygotowania do wdro\u017cenia KSeF 2.0 (nowej wersji systemu):<\/strong><\/p>\n\n\n\n

          \n
        • Czerwiec 2025:<\/strong>
          Publikacja struktury logicznej faktury FA(3)<\/strong> (schemy) oraz dokumentacji API KSeF 2.0<\/strong>. To kluczowe dla integrator\u00f3w i firm do dostosowania swoich system\u00f3w.<\/li>\n\n\n\n
        • Wrzesie\u0144 2025:<\/strong>
          Rozpocz\u0119cie otwartych test\u00f3w API KSeF 2.0<\/strong> dla integrator\u00f3w i du\u017cych firm.<\/li>\n\n\n\n
        • Listopad 2025:<\/strong>
          Udost\u0119pnienie testowej wersji Aplikacji Podatnika KSeF 2.0<\/strong> dla wszystkich przedsi\u0119biorc\u00f3w oraz mo\u017cliwo\u015b\u0107 wyst\u0119powania o certyfikaty<\/strong> (niezb\u0119dne m.in. do trybu offline).<\/li>\n\n\n\n
        • Administracja skarbowa<\/strong> skupi si\u0119 na edukacji i pomocy podatnikom przed wprowadzeniem obowi\u0105zku.<\/li>\n<\/ul>\n\n\n\n

          Dodatkowe informacje:<\/strong><\/p>\n\n\n\n

            \n
          • Korzy\u015bci z KSeF<\/strong> to m.in. szybszy zwrot VAT (40 dni), brak konieczno\u015bci archiwizacji faktur, mniejsze ryzyko b\u0142\u0119d\u00f3w, automatyzacja proces\u00f3w i uszczelnienie systemu podatkowego.<\/li>\n<\/ul>\n\n\n\n

            <\/p>\n","protected":false},"excerpt":{"rendered":"

            Kluczowe terminy obowi\u0105zkowego KSeF: Wa\u017cne wyj\u0105tki i u\u0142atwienia: Przygotowania do wdro\u017cenia KSeF 2.0 (nowej wersji systemu): Dodatkowe informacje:<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7117","post","type-post","status-publish","format-standard","hentry","category-samouczek"],"acf":[],"yoast_head":"\nKSeF - Informacje MF - Baza wiedzy RAKS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raks.pl\/pomoc\/ksef-informacje-mf\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KSeF - Informacje MF - Baza wiedzy RAKS\" \/>\n<meta property=\"og:description\" content=\"Kluczowe terminy obowi\u0105zkowego KSeF: Wa\u017cne wyj\u0105tki i u\u0142atwienia: Przygotowania do wdro\u017cenia KSeF 2.0 (nowej wersji systemu): Dodatkowe informacje:\" \/>\n<meta property=\"og:url\" content=\"https:\/\/raks.pl\/pomoc\/ksef-informacje-mf\/\" \/>\n<meta property=\"og:site_name\" content=\"Baza wiedzy RAKS\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rakspl#\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-27T08:38:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-04T13:11:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/raks.pl\/pomoc\/wp-content\/uploads\/2025\/05\/image.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1526\" \/>\n\t<meta property=\"og:image:height\" content=\"774\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"s.hynowski@raks.pl\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"s.hynowski@raks.pl\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/ksef-informacje-mf\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/ksef-informacje-mf\\\/\"},\"author\":{\"name\":\"s.hynowski@raks.pl\",\"@id\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/#\\\/schema\\\/person\\\/c5dbafe2aff99064dbca0002e43058f6\"},\"headline\":\"KSeF – Informacje MF\",\"datePublished\":\"2025-05-27T08:38:01+00:00\",\"dateModified\":\"2025-11-04T13:11:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/ksef-informacje-mf\\\/\"},\"wordCount\":327,\"publisher\":{\"@id\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/ksef-informacje-mf\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/image-1024x519.png\",\"articleSection\":[\"Samouczek dla poczatkuj\u0105cych\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/ksef-informacje-mf\\\/\",\"url\":\"https:\\\/\\\/raks.pl\\\/pomoc\\\/ksef-informacje-mf\\\/\",\"name\":\"KSeF - 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