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.