Regulatory updates - Poland

The MoF presented new objectives regarding KSeF in the draft act, with the following main points.

Timelines

• February 1, 2026: for large taxpayers whose sales (including tax) exceeded 200 million PLN (ca. 46 million EUR) in 2024 — not in 2025 as previously planned;
• April 1, 2026: for other taxpayers, except for the smallest “digitally excluded” taxpayers;
• January 1, 2027: for “digitally excluded” taxpayers, with a single transaction up to 450 PLN (approx. 105 EUR) for an invoice and up to 10,000 PLN (approx. 2,350 EUR) per month for a total sales value.

Implementation Schedule

• June 2025: the new schema FA_VAT (3) and API documentation for the interface specifications of KSeF 2.0. will be published;
• July 2025: the legislative process will be finalized;
• September 30, 2025: open API tests on the test environment KSeF 2.0, including the functionalities of the mandatory KSeF, will be available;
• November 2025: possibility to download invoice issuer certificates and publishment of test version of the KSeF App 2.0.;
• February 2026: publishment of the prod version of the KSeF App 2.0.

New timeline for specific measures

The timeline December 31, 2026, applies to:

• Invoices issued from the cash register and receipts with the NIP number recognized as invoices (postponed by 5 months from the initial deadline);
• Obligation to issue invoices in KSeF for transactions up to 450 PLN (approx. 105 EUR) for a single invoice and up to 10,000 PLN (ca. 2,350 EUR) per month for total sales value (postponed by 3 months from the initial deadline);
• Introduction of different penalties for breaching KSeF requirements (postponed by 5 months from the initial deadline);
• Obligation to include the KSeF number in transfers for invoices between active VAT taxpayers (postponed by 5 months from the initial deadline).

New Offline24 mode

• Permanently functioning offline24 mode, with the option to issue invoices outside of KSeF (offline) with a QR code and send them to KSeF max. 1 working day later;
• Useful in cross-border transactions when the buyer is a foreign entity;
• The invoice issuance date is provided in field P_1 of the schema FA_VAT (3), as indicated by the taxpayer;
• If an online invoice is issued in KSeF later than the date indicated in the field P_1, it will be automatically recognized as an offline invoice.

QR codes

• There will be one type of QR code instead of two separate online and offline codes.

Structured attachments to the e-invoice

• Attachment node will be added to schema FA_VAT (3), allowing for the issuance of structured attachment to the e-invoices;
• Issuing structured attachments will be allowed after filling in the form via the e-Tax Office.

Invoice issuer certificates

• Businesses will be able to apply for invoice issuer certificates as of November 1, 2025. These certificates will be necessary to issue invoices in the offline modes (including offline24);
• Technical details on generating and downloading the invoice issuer certificate will be published in the API software interface documentation, which is planned to be available in June 2025.

VAT_RR invoices

• The issuance of such invoices will be optional and available in the KSeF system from April 1, 2026, not February 1, 2026, as planned earlier;
• It is important to mention that all farmers who are active VAT taxpayers will be obliged to use KSeF in the applicable timelines.

Businesses can submit their comments on the above plans to the MoF by April 25, 2025.

The official announcement and presentation of the Ministry of Finance can be found here.

The most important points mentioned by the MoF are as follows:

• The MoF is not planning a mandate postponement; therefore, the timelines stay as follows:
  • February 1, 2026: for taxpayers whose sales (including tax) exceeded 200 million PLN (ca. 46 million EUR) in 2025.
  • April 1, 2026: for other taxpayers.
• The draft Act proposing changes on mandatory e-invoicing via KSeF will be provided to the Council of Ministers in Q2 of 2025 (not in Q1 2025 as initially planned).
• The comments gathered during public consultation in November 2024 will be included in the act. The MoF assured that the work on proposed changes to the KSeF system architecture is ongoing.

Finally, according to the Ministry of Finance, there might be further public consultations to involve impacted businesses.

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].