Marta Niżałowska-Pactwa, General Director of the Ministry of Finance in Poland, has resigned amid significant complications surrounding the implementation of the KSeF system, a digital invoicing solution introduced as voluntary from January 1, 2022. The KSeF, intended to simplify invoicing for taxpayers, was initially scheduled for a broader rollout on January 1, 2024, but this timeline was deemed unrealistic well in advance. Consequently, the launch was postponed to July 1, 2024, and further delayed to February 1, 2026, due to various implementation issues.

The KSeF system has faced numerous challenges, reflecting broader struggles within Polish administration regarding the adoption of new digital solutions. As the implementation date crept closer, it became clear that the ministry was not prepared to meet the deadlines, leading to criticism and calls for accountability. Niżałowska-Pactwa's resignation on February 25, 2026, signifies a shift in leadership at a time when effective management and timely execution of government digital initiatives are critical to Poland's tax system reform.

This change in leadership could have implications for future projects and the overall credibility of the Ministry of Finance. It raises questions about the adequacy of resources and planning in implementing such significant governmental changes. The KSeF's ongoing delay could potentially affect taxpayer compliance and the efficiency of tax collection, making the successful execution of the revised deadlines essential for restoring confidence in Poland's financial administration.