Poland confirms mandatory KSeF e-invoicing from 1 February 2026

The Polish President has signed the final amendment to the VAT Act, officially confirming mandatory e-invoicing via KSeF. The law now awaits publication in the Official Journal and will enter into force the following day.

Key implementation timeline

• 1 Feb 2026. Large taxpayers with 2024 sales above PLN 200M must issue e-invoices. All others must be able to receive them
• 1 Apr 2026. All remaining taxpayers must issue e-invoices, except digitally excluded entities
• 1 Jan 2027. Digitally excluded taxpayers with monthly sales below PLN 10,000 must issue e-invoices

Important functional updates

• Permanent offline24 mode allows submission to KSeF within one working day
• Structured attachments permitted under FA(3) schema, subject to approval
• KSeF certificates available from 1 Nov 2025 and replace tokens from 1 Jan 2027
• Certificates required for QR code usage in offline modes
• KSeF 2.0 TEST environment opens on 30 Sept 2025

Final acts covering KSeF usage and exemptions are still pending publication.

With less than six months to go, businesses should now move from planning to execution to avoid last-minute disruption and ensure FA(3 and KSeF-ready workflows are in place.