Regulatory updates - Poland

On 6 November 2024, the Polish Ministry of Finance (MoF) published a long-awaited set of documents regarding KSeF, including the draft Act proposing changes on mandatory e-invoicing via KSeF and technical documents describing the proposed new schema FA_VAT(3) and FA_VAT_RR(1).

Additionally, the Ministry of Finance has presented a timeline regarding changes around KSeF for 2025/2026, which is as follows:

• January 2025 - opening KSeF hotline;
• Q1 2025 - finalizing legislation;
• June 2025 - publication of API documentation;
• June-August 2025 - API tests;
• September-December 2025 - open tests on KSeF;
• November 2025 - alignment of environments n KSeF (TEST, DEMO, PROD); and creating PROD environment 2.0.

The KSeF draft Act

Compared with the previous update, there are no essential developments - the draft Act combines points that have been discussed during public consultations.

The main legal and business changes include the following:

• Timeline - the final dates for mandatory e-invoicing via KseF, for both active VAT and VAT-exempt taxpayers, are confirmed to be:
  • 1 February 2026: for taxpayers whose sales (including tax) exceeded PLN 200 million (ca. EUR 46 million) in 2025.
  • 1 April 2026: for other taxpayers.
• Scope - B2C e-invoices could be issued via KSeF voluntarily;
• Cash registers - ability to issue invoices on cash registers until 1 August 2026;
• KSeF number on bank transfers - providing the KSeF identification number in payments for invoices, including in the split payment mechanism (MPP), will be mandatory from 1 August 2026;
• Offline mode - possibility to use it voluntarily, by issuing an invoice outside of KSeF and sending it to the system within 1 business day, until the end of 2026, to ensure business continuity;
• Transition period for micro-enterprises - until September 2026 taxpayers with transactions up to PLN 450 (ca. EUR 100,00) per single invoice and up to a total monthly sales value of PLN 10 000 (ca. EUR 2300,00) will not be required to issue e-invoices.

Technical changes including draft schema FA VAT (3)

• E-invoice attachments - attachments could be submitted via KSeF using the FA_VAT(3) schema’s optional “Attachment” node. Structured data will be allowed, with customizable fields to support various industries;
• QR code certificates - taxpayers will be able to generate and download invoice issuer certificates starting from 1 November 2024, in case of system failure or during offline modes;
• KSeF environments - will be aligned, so the current optional system will be replaced with the mandatory KSeF system in Q4 of 2025. Taxpayers will have access to the functionalities and technical solutions of the mandatory KSeF before 1 February 2026..
• Draft schema FA_VAT (3) main changes:
• New rules for showing the payment deadlines;
• Adding the JST label to ensure local government units have access to relevant invoices;
• Other improvements based on the comments gathered during previous public consultations;
• Adding a new role as “employee” under Podmiot3 node.

The public consultation on the draft Act is open until 19 November, and taxpayers can submit comments to [email protected]. A separate consultation on technical documentation, including new schema is open until 22 November via [email protected].

On 28 October, the Ministry of Finance filed a few potential changes about the KSeF mandate via Project UD158.

The project aims to introduce solutions that will simplify the implementation and use of the KSeF for taxpayers, particularly during the initial phase. Below are the changes.

Mandatory KSeF for all taxpayers 

The KSeF obligation remains the same (for both active and VAT-exempt taxpayers):

• From 1 February 2026 for entrepreneurs with sales exceeding PLN 200 million (ca. EUR 46 million) in 2025;
• From 1 April 2026 for all other entrepreneurs.

During the transition period, i.e., until 30 September 2026, “digitally excluded” (Pl.: wykluczonym cyfrowo) taxpayers with a small scale and value of issued invoices can continue to issue invoices in their current form.

Postponement of specific requirements until 31 July 2026

The postponement includes the following:

• Provision of the KSeF number in e-invoice payments, including those using the split payment mechanism;
• Move invoices issued from cash registers to KSeF;
• Penalties related to non-compliance with KSeF obligations.

The project plans to allow all taxpayers to use the offline mode until the end of 2026. It will also regulate consumer (B2C) invoices, permitting their issuance in the KSeF.

The draft also clarifies how KAS authorities, Tasks of the National Revenue Administration (Pl.: Krajowa Administracja Skarbowa), can use KSeF data during their proceedings. This amendment is part of the broader reform objectives outlined in the National Recovery and Resilience Plan (KPO).

On 4 October 2024, the Ministry of Finance informed that the final consultations on the KSeF system will be held between October 2024 and November 2024.  

The postponed date aims to provide a chance for entrepreneurs to attend the consultation despite the ongoing flooding in parts of Poland.  

The meeting is a final chance for concerned businesses to provide input to the mandatory implementation of the KSeF platform. 

On 18 July, the Ministry of Finance (MoF) and the National Revenue Administration organized a consultation meeting inviting businesses to discuss the future legal framework for e-invoicing. This is a new cycle of discussions concerning the KSeF system.

During the session, the Ministry summarized the feedback from consultation meetings held with the business community since February. This year, for instance, topics of discussion included whether B2C invoices would be in scope and the handling of invoices generated outside the KSeF system (offline mode).

The MoF presented the new planned KSeF functionalities as follows:

• Allowed to send attachments for industries issuing invoices with a complex scope of data
• Restructuring the logical framework of e-invoices to incorporate guidelines for specifying payment due dates
• Alignment between KSeF environments, i.e., test, pre-production (demo), and production

The government emphasized the KSeF implementation plan remains on schedule for February and April 2026. The next steps for the government are to start the public consultation on the draft Act and release FA_VAT (3) in September this year.

On 5 June, the Polish President signed an amendment, extending the deadline for implementing the mandatory KSeF to 1 February 2026, which means that until then, the rules for issuing invoices remain unchanged.

As previously mentioned, the mandate will kick off in two phases, starting with companies with a turnover exceeding PLN 200 million (ca. EUR 46 million) from February 2026 and then including the rest of the businesses from April 2026.

Along with the signed amendment, the Ministry of Finance has launched the KSeF mobile application for taxpayers to use the system. The app is a production version that allows taxpayers to issue basic KSeF invoices and make corrections on their smartphones. Additionally, taxpayers can view received and issued invoices.

Following today’s press conference held by the Ministry of Finance, the National e-Invoice System (KSeF) will be launched in two phases as follows:

• 1 February 2026: Companies with a turnover exceeding PLN 200 million (ca EUR 46 million) in 2025;
• 1 April 2026: The rest of the businesses.

The main reason for the KSeF postponement was the system's technical concerns. The technical audit showed numerous errors.

As the Minister pointed out, developing a new system architecture is necessary. 

Due to the postponement of the KSeF implementation, the legislative process will be divided into two stages. In the first one, which will end in June 2024, the statutory changes will only concern determining a new date for KSeF obligation. The dates of additional deferrals regarding penalties, the requirement to pay with the KSeF number (without MPP), and invoices issued from the cash register will also be postponed accordingly.  In the second stage, the subject of work will be detailed legislative solutions

Furthermore, a dedicated hotline for the KSeF will be made available for taxpayers as of January 2025, providing substantive and technical information on the National e-Invoicing System and pertinent tax information

On 3 April, the Polish government published a draft to amend the KSeF requirements in the VAT Act. The draft amendment reflects the changes from the briefing held by the MoF (Ministry of Finance) on 21 March.

We have summarized the proposed KSeF changes in our previous publication. 

The draft amendment does not include the new dates for the KSeF implementation, which are yet to be supplemented at the turn of April and May.

From the MoF announcement, besides the proposed changes in the KSeF, there are also proposals in other areas, such as:

• Postponement of the second stage of electronic handling of cases regarding binding rate information (wiążących informacji stawkowych, WIS), binding excise information (wiążących informacji akcyzowych, WIA), binding information on origin (wiążących informacji o pochodzeniu, WIP) and binding tariff information (wiążących informacji taryfowych, WIT);
• Elimination of the obligation to integrate cash registers with payment terminals.

The consultations are open to all interested parties. The MoF encouraged taxpayers to submit comments and opinions to [email protected] by 19 April 2024.

In parallel with the legal consultations, the MoF also presented a draft technical specification, which includes issuing invoices offline or in emergency modes and supporting the PEF structure. Businesses can also submit comments in an editable version to [email protected] by 19 April 2024.

On 21 March, the Polish Ministry of Finance held a briefing to present possible changes in the KSeF system and potential timelines.

Proposed changes in the system

• Possibility to issue invoices offline (outside KSeF) with a QR code and report such invoices to KSeF the next business day during a transition period;
• Possibility to issue B2C invoices. Consumers will be able to access invoices by scanning a QR code;
• Introduction of buyer self-identification (Samoidentyfikacja)
  • Ease suppliers’ obligation of determining whether to issue an e-invoice to a VAT-exempt taxpayer;
  • VAT-exempt taxpayers will be obliged to provide their VAT number (if they registered for VAT) or NIP (others) on their invoices if they purchase for business purposes.
• Sending attachments will be possible for invoices of utilities, telecommunications services, and other collective ones (zbiorcze);
• Provide buyer certificates in advance, enabling the issuance of invoices with a QR code offline.

Obligation date is yet to be announced at the turn of April and May

As per the MoF proposal, VAT and VAT-exempt taxpayers will be required to comply with the KSeF system in one wave instead of gradually rolling out as before. On the other hand, invoices issued from the cash register and receipts with NIP will be further deferred.  

Along with the mandate postponement, penalties for not complying with KSeF and not providing KSeF numbers in payments, including the Split Payment Mechanism, will be delayed.

In the initial period of the KSeF implementation, for small-scale taxpayers with no invoices issued exceeding PLN 450 (ca. EUR 100,00) and up to a total value of PLN 10 000 (ca. EUR 2 300,00) per month, it will be possible to use paper invoices. However, they will be obliged to mark those invoices, including invoices issued offline and not entered into KSeF, in their JPK_VAT records.

In May, tax offices will start providing KSeF on-site and online training, including system functionalities, the scope of mandatory e-invoicing, rules for generating QR codes, and methods of gaining access. Furthermore, free e-invoicing tools, i.e., the KSeF Taxpayer Application, e-mikrofirmy, and the KSeF mobile application, will be provided.

Pagero is closely monitoring the developments in Poland and will inform its stakeholders about the latest changes in due time.

After the nine consultation meetings, the Polish MoF is analyzing the suggestions the consultation participants raised. The government does not have plans to change the FA(2) structure. However, various topics and concerns were discussed during meetings, including B2C invoice issuance, offline invoicing mode, and QR requirements.

According to the announcement, a draft of the legislative solution is expected to be released for further consultation in the second half of March. Furthermore, the government aims to complete the draft consultations by the end of April and release the legislation by the end of June.

In addition, to help businesses understand the KSeF obligation, the Ministry of Finance is planning training for taxpayers at tax offices and cooperation with businesses for KSeF educational activities.

According to the announcement from the MoF (Ministry of Finance), consultations are scheduled to commence on 16 February, featuring 9 meetings in a hybrid way (on-site and online).   

The new date of the obligation will be announced at the turn of April and May. Meanwhile, taxpayers who already use KSeF can continue issuing e-invoices in the system. However, functionalities related to mandatory e-invoicing, for instance, QR codes and collective identifiers, are underway to adapt. 

Among those meetings, some crucial subjects will be discussed: for instance, the scope of the mandate to include consumer invoices (B2C) and the definition of a permanent place of business. 

These are the meetings scheduled: 

 1. Security and performance  

• 16 February, 10:00-11:30 CET 

2. Consumer invoices/buyer status 

• 16 February, 12:30-14:00 CET 

3. KSeF identifier in payments 

• 21 February, 10:00-11:30 CET 

4. Meeting with the factoring industry 

• 21 February, 12:30-14:00 CET 

5. Meeting with the media industry 

• 22 February, 10:00-11:30 CET 

6. Meeting with the fuel industry 

• 22 February, 12:30-14:00 CET 

7. Meeting with the Local Government Units  

• 29 February, 10:00-11:30 CET 

8. Implementation of KSeF in stages 

• 29 February, 12:30-14:00 CET 

9. Explanations, interpretations, training 

• 1 March, 10:00-11:30 CET 

Taxpayers can register for stationary meetings until 12:00 CET the day before the meeting by completing the KSeF consultations application form. The MoF also published a Q&A section about consultations.  

After the consultation and audit, the Ministry of Finance will publish the draft amendment to the Act and regulations.