Poland’s Ministry of Finance has confirmed the updated schedule for mandatory e-Invoicing through its National e-Invoice System (KSeF). A draft bill, a press release, and interpellation provide a clear roadmap for taxpayers to prepare for upcoming requirements.
Poland is introducing e-Invoicing in stages to ease the transition for businesses of all sizes. The updated implementation timeline and system features give taxpayers a structured plan to work with.
Staged rollout
The new approach introduces e-Invoicing in three key phases:
- 1 February 2026 for large taxpayers with 2024 sales over PLN 200 million (including tax),
- 1 April 2026 for all other VAT-registered entrepreneurs,
- 1 January 2027 for the smallest taxpayers whose transactions are low in volume and value (e.g., invoices up to PLN 450 and total monthly sales not exceeding PLN 10,000).
This phased rollout allows time for technical preparation and onboarding – especially for those still building digital capabilities.
Updated KSeF 2.0 timeline
To support this rollout, the Ministry announced the following schedule:
- June 2025: Information on KSeF 2.0 will be published.
- 30 September 2025: The updated API becomes available for testing.
- 1 November 2025: A test version of the KSeF 2.0 Taxpayer Application will be released.
- 1 November 2025: Applications open for invoice issuer certificates—required for e-Invoicing in case of system failure.
Important changes to the invoicing rules
Besides setting new deadlines, the bill introduces several functional updates:
- Businesses can still issue invoices via cash registers until the end of 2026.
- There is no need to include the KSeF number in payment descriptions for now—this is postponed until the end of 2026.
- The optional “offline24” mode becomes a permanent feature.
- E-invoices can now include attachments—useful for sectors like telecom and utilities.
- E-invoices can be issued voluntarily to consumers.
- A new requirement to include the NIP of government sub-units on invoices, supported by a change to the e-invoice scheme.
- The VAT exemption threshold will increase from PLN 200,000 to PLN 240,000.
Preparing for the changes
Taxpayers – especially large enterprises and integration partners – should begin testing and integration activities well before the go-live dates. With KSeF 2.0 and issuer certificates launching this autumn, now is the time to align systems and workflows.
