Poland has published a comprehensive list of Frequently Asked Questions (FAQ) about the upcoming e-invoicing regulation.
As announced a while ago, the mandatory KSEF will come into force as in stages, i.e:
- from 1 February 2026 for entrepreneurs whose sales value (including tax amount) exceeded PLN 200 million in 2025,
- from 1 April 2026 for other entrepreneurs.
The process of getting KSeF ready for mandatory use is happening in two phases. The first phase, which is complete, focused on updating the laws around KSeF.
At the same time, the technical side of things is being worked on. This includes building a new system architecture and updating tools like the KSeF Taxpayer Application to handle mandatory use. Some of these updates are already available for testing.
There are also a few other things planned, such as:
- Making the test, pre-production, and production environments more similar to ensure smooth integration with KSeF.
- Allowing users to attach documents to invoices.
- Updating the FA structure (mentioned earlier).
For the latest updates on the schedule for all these activities, be sure to check the official KSeF website: https://ksef.podatki.gov.pl/
Also, the Ministry of Finance has announced that the FA(2) structure will be updated due to feedback received from the public during consultations. This means that existing programs will need to be adjusted to accommodate the new version. Additionally, the Ministry has decided to create a new KSeF architecture based on the findings of an IT audit. However, integrators should not expect significant changes to the system. The new schema FA(3) will be published for public consultation in Autumn 2024; earlier plans indicated September 2024.
You can find detailed information about the rules and regulations as well as the technical matters at the FAQ on the KSEF website.
