e-Invoicing in Poland: No Delay in Implementation Dates - KSeF to go ahead as planned

Polish Ministry of Finance Published Update on KSeF E-Invoicing Implementation

The Polish Ministry of Finance (MoF) has issued an update on the legal, technical, and business preparations surrounding the introduction of the mandatory Krajowy System e-Faktur (KSeF) - the national e-invoicing system.

Following an analysis of feedback received during the public consultations in November 2024, the MoF has taken key concerns from businesses and stakeholders into account and published a revised draft of the regulations intended to simplify the KSeF framework.

Key Highlights from the Announcement Regarding Mandatory e-Invoicing in Poland

1. Mandatory KSeF Implementation Timeline

The MoF has reaffirmed that structured electronic invoicing through KSeF will be introduced in two stages, retaining previously scheduled dates but incorporating several modifications:

• 1 February 2026 – Mandatory for large taxpayers with a total turnover exceeding PLN 200 million (€46 million) in 2024.
• 1 April 2026 – Extended to all remaining taxpayers, except for the smallest "digitally excluded" businesses with monthly sales below PLN 10,000 (€2,500) and individual invoice amounts under PLN 450 (€100). These entities will have an extended adaptation period, with their transition set for 1 January 2027.

Additionally, the threshold for Stage I implementation will now be determined using 2024 financial data rather than 2025, providing large taxpayers with earlier clarity regarding their inclusion. Meanwhile, VAT RR invoices (used for purchasing agricultural products from flat-rate farmers) remain exempt from the mandatory KSeF requirements, with optional issuance postponed to 1 April 2026.

2. Uniform Deferral of Certain Requirements

Several invoicing obligations initially planned for mid-to-late 2026 will now be universally postponed until 31 December 2026, including:

• Continued issuance of invoices via cash registers.
• A temporary exemption from penalties for invoicing errors related to KSeF.
• No requirement to provide KSeF invoice numbers in payment transactions, including those using the split payment method.
• No obligation to issue KSeF invoices for low-value transactions (under PLN 450 (€100) per invoice or monthly sales below PLN 10,000 (€2,500)).

3. Access to Authentication Certificates

From 1 November 2025, taxpayers will be able to apply for certificates required to authenticate invoice issuers within the national system of e-invoices (KSeF) system. These certificates will be necessary for invoicing during system downtime or in "Offline24" mode. Further technical specifications will be outlined in API documentation scheduled for publication in June 2025.

4. Permanent “Offline24” Mode

To address concerns regarding system reliability, the MoF has enhanced Offline24 functionality. Originally slated to expire at the end of 2026, taxpayers will now be able to issue invoices indefinitely in this mode, under conditions such as:

• Using QR-coded invoices in cases of technical difficulties or transactions involving foreign entities, consumers, or domestic buyers without a Polish Tax Identification Number (NIP).
• Uploading these invoices to KSeF by the next working day.
• Automatic classification of “offline” documents based on issuance and submission timestamps.

5. QR Code Standardisation

To ensure consistency and security, QR codes for online and offline invoicing will be unified, allowing verification of invoice existence within the KSeF system.

6. B2C Invoicing via KSeF

The voluntary issuance of invoices for consumer transactions (B2C) remains part of the roadmap, facilitating mass invoicing while maintaining compatibility with retail practices.

7. E-Invoice Attachments

Businesses will still be able to attach supporting documents to e-invoices within the FA(3) structure.

Updated mandatory b2b e-Invoicing in Poland Implementation Roadmap

The previously published roadmap has been updated to include additional milestones:

• June 2025 – Release of API documentation for KSeF 2.0 alongside the new FA(3) schema.
• July 2025 – Completion of the legislative process.
• 30 September 2025 – Launch of an open API testing environment for integrators and large companies.
• November 2025 – Issuance of taxpayer authentication certificates and beta testing of the KSeF 2.0 taxpayer application.
• 1 February 2026 – KSeF mandatory for large taxpayers (Stage I).
• 1 April 2026 – KSeF mandatory for all remaining businesses (Stage II).
• 31 December 2026 – Conclusion of the extended compliance deadline.

Ensuring Security Through Certificates

Starting 1 November 2025, entrepreneurs will be able to apply for invoice issuer certificates, essential for authentication within the system. These certificates will help maintain system integrity and ensure continuity in the invoicing processDetailed technical information on generating and downloading certificates will be included in the API documentation set for release in June 2025 via the Ministry of Finance website.

KSeF: Tax Authorities recently updated the FAQ section on b2b e-invoicing 

Additionally, to support taxpayers with any questions regarding the upcoming Polish mandate, the Polish Ministry of Finance has recently updated the FAQ section on the official KSeF website. The latest update addresses key concerns, providing clear answers to help taxpayers navigate the changes effectively. 

When will e-invoicing become mandatory? When will the implementing regulations regarding the KSeF be published?

The mandatory KSeF will come into force in stages, i.e.:

• from 1 February 2026 for entrepreneurs whose sales value (including tax amount) exceeded PLN 200 million in 2025,
• from 1 April 2026 for other entrepreneurs.

The legislative process consists of two stages. As part of the first stage of the legislation, the Act   of 9 May 2024 amending the Act on amending the Act on the tax on goods and services and certain other acts (Journal of Laws of 2024, item 852) was published, which, among other things, postponed the deadline for the mandatory KSeF   from 1 July 2024 to 1 February 2026. The deadlines for applying sanctions and the obligation to make payments using the KSeF number/collective payment identifier between active taxpayers have also been postponed. Legislative work is currently underway within the scope of the second stage of the legislation. It is also planned to resume work on the implementing acts regarding the KSeF.

How does the issue of invoicing by a foreign entity or when it acts as a buyer currently look in terms of the mandatory KSeF? Why are foreign entities excluded from the mandatory KSeF platform?

Businesses with a fixed establishment in Poland must comply with KSeF; however, certain entities are excluded from the obligation to issue invoices through the system. This includes taxpayers who do not have a registered office or a permanent place of business in Poland, as well as those who have a permanent place of business in the country but are not involved in the delivery of goods or the provision of services for which the invoice is issued. These exclusions stem from Council Implementing Decision (EU) 2022/1003 of June 17, 2022, which authorizes Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value-added tax.
When it comes to buyers, the regulations do not specify a mandatory method for making invoices available. If the buyer is an entity without a registered office or a permanent place of business in Poland or has a permanent place of business that is not involved in purchasing the goods or services listed on the invoice, the seller can choose an appropriate method for providing the invoice. This could be delivering it in paper form or sending a PDF via email, with the exact method determined through agreement between the taxpayer and the purchaser.

Does a foreign entity registered as a VAT payer in Poland, but not having its registered office in Poland, meet the criteria for having a permanent place of business in Poland and is therefore subject to the e-invoicing obligation? How should taxpayers ensure verification of the contractor in terms of the registered office or permanent place of business, or is a declaration by the foreign contractor sufficient?

According to the current wording of the regulations introducing the KSeF in its mandatory version, this obligation will not cover, among others, invoices issued by:

• a taxpayer who does not have a registered office or a permanent place of business in the territory of the country.
• a taxpayer who does not have a registered office in the territory of the country, but has a permanent place of business in the territory of the country, and this permanent place of business is not involved in the delivery of goods or provision of services for which the invoice was issued.

The above follows from Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax.

The assessment of whether a given foreign entity registered as a VAT payer active in Poland has a permanent place of business in the territory of the country requires an individual assessment of the specific factual situation. It is planned to issue explanations relating to issues related to the definition of a permanent place of business, which is crucial for determining whether a given entrepreneur will be covered by mandatory e-invoicing.

Are new technical functionalities planned in the operation of KSeF?

Yes, for certain industries issuing invoices with a complex scope of data it will be possible to send attachments to KSeF.

It is also planned to level out the KSeF production environment during the elective period, which will ensure the implementation of "business" functionalities, but without changing the obligations of taxpayers, and will enable earlier installation of offline QR code certificates before the implementation of the mandatory KSeF.

The schedule of KSeF activities is available on the website of the Ministry of Finance in the News - Final KSeF consultations tab. 

Will the FA(3) logical structure apply from February 2026?

It is planned to implement the FA(3) structure before the mandatory KSeF deadline (earlier than February 1, 2026) to ensure a stable process of its implementation in the systems.

 Still Worried About e-Invoicing Compliance in Poland?

Navigating the e-invoicing mandate and ensuring compliance with the electronic invoice in Poland can be challenging, especially for businesses with a fixed establishment in Poland that are obliged to use KSeF. If you need expert guidance to simplify the process and ensure you meet all regulatory requirements, the eezi Team is here to help! Reach out to us today, and let’s make your implementation of e-invoicing on KSeF seamless and stress-free.