The Polish Council of Ministers approved on June 17, 2025 a draft bill amending the VAT Act to implement the National e-Invoicing System (KSeF), establishing mandatory e-invoicing for all VAT-registered and VAT-exempt taxpayers through a phased rollout beginning February 2026.
Implementation Timeline
Large taxpayers with 2024 sales exceeding PLN 200 million must comply from February 1, 2026, while all other businesses face mandatory e-invoicing from April 1, 2026. The system requires businesses to issue, receive and store structured e-invoices through the KSeF platform.
Transitional provisions provide relief until end-2026, including continued permission for cash register invoicing and temporary exemption for micro-entrepreneurs with monthly invoice totals below PLN 10,000 from April to December 2026. Penalties for KSeF non-compliance are deferred until end-2026.
Technical Features
KSeF includes permanent offline24 mode for e-invoice issuance during technical issues such as internet outages. The requirement to include KSeF invoice numbers in payment transfers is deferred, while document storage obligations shift from taxpayers to tax administration.
The standard VAT refund period reduces from 60 to 40 days, improving business cash flow. The legislation reflects feedback from approximately 10,000 stakeholders during public consultations.
Context
Poland's KSeF system represents a comprehensive shift toward digital VAT compliance infrastructure, joining the growing number of EU Member States implementing mandatory B2B e-invoicing regimes. The phased approach with extensive transitional provisions reflects lessons learned from other national e-invoicing implementations across Europe.
