Polish President signed amendments to the VAT Act and KSeF Act on August 27, 2025, introducing transitional provisions that allow qualifying businesses to continue using traditional paper or electronic invoices outside the mandatory KSeF (Krajowy System e-Faktur) system during specified periods.
Transitional provisions
The law establishes three distinct transition periods with different qualifying criteria. From February 1 to March 31, 2026, taxpayers whose total 2024 sales and VAT do not exceed PLN 200 million (approximately USD 54.6 million) may issue invoices in paper or standard electronic form outside KSeF.
From April 1 to December 31, 2026, businesses may use traditional invoicing methods if their monthly total sales and tax remain below PLN 10,000 (approximately USD 2,732). Additionally, from February 1 to December 31, 2026, businesses may issue paper or electronic invoices linked to cash register receipts, provided they comply with fiscal cash register requirements.
Technical updates
The amendments include revisions to the Offline24 mode to improve reliability and clarity for cases where real-time KSeF submissions are not feasible. Updates have also been made to the deposit-refund system to ensure compatibility with structured e-invoicing requirements.
The law enters into force the day after its publication in the official gazette. These measures provide flexibility for smaller businesses and specific use cases while maintaining Poland's broader structured invoice mandate under the KSeF system.
