Poland Sets February 2026 for Mandatory KSeF E-Invoicing Rollout
Poland’s Ministry of Finance (MoF) has officially confirmed that the nationwide e-invoicing mandate via the National System of e-Invoices (KSeF) will begin on February 1, 2026, for large taxpayers. The announcement came alongside a revised draft act and updated implementation roadmap, shaped by feedback from earlier consultations.
Key Implementation Dates
- Feb 1, 2026: Large taxpayers with 2024 turnover exceeding PLN 200 million (~EUR 46 million).
- Apr 1, 2026: All other taxpayers, excluding digitally excluded small businesses.
- Jan 1, 2027: Digitally excluded taxpayers, with thresholds up to PLN 450 per invoice (~EUR 105) or PLN 10,000 per month (~EUR 2,350).
Milestones Ahead
- June 2025: Release of updated schema FA_VAT (3) and API specs for KSeF 2.0.
- July 2025: Completion of the legislative process.
- September 30, 2025: Launch of public API testing in a sandbox environment.
- November 2025: Test version of KSeF App 2.0 and certificate downloads go live.
- February 2026: Full production release of KSeF App 2.0.
Additional Measures Delayed to End of 2026
By December 31, 2026, several measures will take effect:
- Invoices from cash registers and receipts with NIP treated as invoices.
- Mandate for small transactions to be covered under KSeF.
- Penalties for non-compliance.
- Requirement to include KSeF numbers in VAT payer transfers.
Other KSeF-Related Updates
Offline24 Mode and QR Code Updates
A new Offline24 mode will allow for issuing QR-coded invoices offline, with submission to KSeF required by the next business day. Online and offline QR codes will be unified into a single format.
Structured Attachments & Certificates
E-invoices will support structured attachments starting with schema FA_VAT (3), submitted through the e-Tax Office. From November 1, 2025, businesses can apply for invoice issuer certificates—essential for Offline24 functionality.
VAT_RR Invoices
VAT_RR invoicing becomes optional via KSeF starting April 1, 2026, giving additional time for agricultural VAT taxpayers to prepare.
The MoF is accepting public feedback on these changes until April 25, 2025.
There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.
