The Polish Ministry of Finance officially confirmed that the national e-invoicing mandate (KSeF) will proceed as planned, with clearer deadlines now set for system testing, technical documentation release, and phased adoption.
Under the revised implementation plan the following dates were confirmed/announced:
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From 1 February 2026, mandatory e-invoicing via KSeF will apply to large taxpayers whose 2024 sales exceed PLN 200 million (VAT included).
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From 1 April 2026, the obligation will extend to all other VAT taxpayers.
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From 1 January 2027, digitally excluded micro-businesses (those issuing invoices of up to PLN 450 and monthly sales below PLN 10,000) will be brought into scope.
For technical readiness:
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June 2025: Publication of KSeF 2.0 package including: The updated FA(3) structured invoice schema and new API documentation for integration with external systems.
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From 30 September 2025: Open API testing begins for integrators and large companies.
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From November 2025: A public test version of the KSeF 2.0 Taxpayer Application will be available, enabling all taxpayers to explore system functionalities and prepare for onboarding.
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From 1 November 2025: Certificate issuance will begin, enabling secure invoice transmission, especially in cases of KSeF downtime or “offline24” use.
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1 February 2026: Launch of the production version of KSeF 2.0.
To support a smooth transition, the Ministry confirmed that through the end of 2026, no penalties will apply for invoicing errors, providing the KSeF number on payments will not be mandatory, and issuing invoices via cash registers will remain permitted.
Entrepreneurs will be able to use a free KSeF mobile app with features like seller and buyer management and offline24 functionality for issuing invoices without internet, while the Ministry also plans to enable mass invoice issuance, optional consumer e-invoicing, and structured attachments to meet key market demands.
