Polish Ministry of Finance Publishes Draft Act on the Use of KSeF
Poland publishes a draft act on KSeF clarifying QR code requirements for offline invoices and removing size limits for structured attachments ahead of mandatory e-invoicing.
On November 12, 2025, the Polish Ministry of Finance released a new draft act regulating the use of the National e-Invoicing System (KSeF). The draft introduces important clarifications, particularly around the use of QR codes for invoices issued in offline modes.
Key Changes Introduced in the Draft
QR Codes in Offline Scenarios
Previously, invoices issued outside KSeF were required to include two QR codes. One Offline QR code and one Certificate QR code.
The new draft уточifies that this dual QR code requirement now applies only to invoices issued outside KSeF for entities listed in Article 106gb(4) of the VAT Act, such as:
- Foreign buyers in cross-border transactions
- B2C customers
Domestic Transactions
For invoices issued in offline24 or offline (KSeF unavailability) modes and sent to domestic buyers with a NIP number, QR codes are no longer required. These invoices must ultimately be received via KSeF to be legally valid.
In such cases, suppliers may provide a transaction confirmation to the buyer instead of an invoice containing two QR codes.
Unplanned KSeF Failures
If KSeF becomes unavailable unexpectedly, invoices may still be issued outside the system, even for domestic transactions. In these situations, both QR codes remain mandatory.
Structured Attachments
The draft also removes the size limit for invoices with structured attachments from the legislation. Instead, these technical constraints will be defined in the interface specifications, allowing more flexibility as the system evolves.
The draft act is still subject to further legislative steps before final adoption.
