Poland Moves Forward with KSeF 2.0: New Draft Legislation Released
On May 30, 2025, the Polish Ministry of Finance published three new draft legislative acts for public review. These include a revised draft amendment to the VAT Act, as well as two new executive drafts concerning the use of and exemptions from the National e-Invoicing System (KSeF).
Key Revisions to the Draft Amendment of the VAT Act
Following the consultation process, the updated draft amendment to the VAT Act introduces several substantive changes:
- Offline24 mode: It is now allowed to issue invoices outside the KSeF system using an offline24 mode as long as the invoice is sent to KSeF no later than the next business day after it is issued.
- Corrective Invoices: New rules define the timing for tax corrections. Importantly, tax reductions for buyers are now contingent upon the receipt of corrective invoices from suppliers.
- Invoices Issued Outside KSeF: The list of entities allowed to receive invoices outside the KSeF system (subject to prior agreement with the issuer) now includes entities without a Polish NIP number and natural persons not engaged in business activity.
- KSeF ID: Third parties making payments on behalf of buyers must include the KSeF number or a collective ID on bank transfers.
- Digitally Excluded Taxpayers: The PLN 450 per-invoice exemption threshold has been lifted until the end of 2026, while the monthly sales cap of PLN 10,000 remains in place.
Provisions in the Draft Act on the Use of KSeF
Art. 106r of the VAT Act focuses on the practical implementation of KSeF usage and introduces the following measures:
- Authentication Updates: Starting December 31, 2026, certificate-based authentication will replace token-based methods. Certificates will be valid for two years. The detailed technical requirements and instructions will be shared by the Ministry of Finance by the end of June 2025.
- Marking of External e-Invoices: It will be allowed to use links (instead of QR codes) when sending invoices outside KSeF, if technical constraints prevent embedding them directly.
- Structured Attachments: The draft introduces a process for notifying the e-Tax Office when starting or stopping the issuance of invoices with structured attachments. Each invoice may include only one attachment (up to 3MB).
- Authorization Types: Foreign taxpayers without a Polish NIP will be allowed to issue self-billed invoices on behalf of suppliers using their EU VAT numbers.
Self-Billing Exemption for Cross-Border Transactions
Under the proposed changes to Article 106s of the VAT Act, cross-border self-billing between parties where either the buyer or supplier lacks a Polish NIP will be exempt from KSeF requirements. However, foreign buyers using an EU VAT number may choose to use KSeF voluntarily.
While the technical specifications for KSeF 2.0 are still pending publication, the Ministry of Finance aims to finalize all related legal acts by July 2025.
There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.
