Poland moves forward with mandatory e-Invoicing
Poland moves forward with mandatory e-Invoicing: Presidential approval finalizes KSeF law
Overview
Poland has officially taken a major step toward digitalizing its invoicing system. The President has signed the bill introducing the mandatory National e-Invoicing System (Krajowy System e-Faktur, KSeF), completing the legislative process at the statutory level. This means that businesses operating in Poland, if they haven’t already, should start preparing for implementation without delay.
Despite the lengthy consultation process, tax advisors note that the law continues to raise several practical concerns.
Phased implementation of KSeF
The new rules will be rolled out gradually:
- From February 1, 2026: mandatory for large taxpayers, i.e. entities whose 2024 sales (including VAT) exceed PLN 200 million.
- From April 1, 2026: all other businesses will be brought into the system.
- From January 1, 2027: micro-entrepreneurs issuing invoices not exceeding PLN 10,000 gross per month will be required to comply.
A tight schedule for businesses
One of the key challenges is the limited timeframe to adapt internal systems to KSeF. While work on the law has been ongoing for years, businesses are still waiting for secondary legislation, as implementing regulations have not yet been published. This is largely due to the legislative process only recently being finalized with the President’s signature.
Adding to the pressure, the test environment for KSeF is expected to be ready only by the end of September, giving companies just over a year to fully prepare for what is considered a groundbreaking reform in Polish VAT compliance.
Practical concerns still unresolved
Uncertainty remains around a number of everyday issues. For instance, how will employee-related invoices, such as those issued at gas stations, be handled? The assumption is that invoices issued offline to VAT-registered entities should not be delivered in paper or PDF form but must go through KSeF exclusively.
Meanwhile, the Head of the National Revenue Administration (KAS), Marcin Łoboda, has made it clear that no general interpretation or official guidance is planned at this stage. According to him, explanatory notes could be considered later, but only once the system is in use and practical inconsistencies begin to emerge.
What’s next for businesses?
With the deadlines now set in stone, companies need to assess their readiness, update ERP systems, and provide training for employees who will be working with KSeF. The reform represents a fundamental shift in the way invoicing will function in Poland, and those who delay preparation may face operational and compliance risks.
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