Poland is moving ahead with its digital tax reform as mandatory e-invoicing via the Krajowy System e-Faktur (KSeF) is confirmed. Following approval by Parliament earlier this month, the Polish President signed the final act on 27 August 2025, confirming the obligation for all businesses to issue structured e-invoices through KSeF. The law is now awaiting publication in the Official Journal and will enter into force the day after.
The legislation sets out a phased rollout: from 1 February 2026, large taxpayers with 2024 sales above PLN 200 million must issue e-invoices, while all other taxpayers will be required to receive them. From 1 April 2026, all remaining taxpayers will also need to issue e-invoices, except for a small group of “digitally excluded” taxpayers. Finally, from 1 January 2027, even the smallest taxpayers with monthly sales below PLN 10,000 will be required to comply.
Additional measures include a permanent offline24 mode, allowing invoices to be uploaded within one working day, the option to send structured attachments via schema FA(3), and the introduction of KSeF certificates available from 1 November 2025. The KSeF 2.0 test environment will be launched on 30 September 2025 to support taxpayer readiness.
