Regulatory updates - Poland
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Preliminary discussions on the legal revisions for KSeF
The Polish government invited businesses to a hybrid consultation on streamlining the use of the KSeF framework and the phased approach to enforce the e-invoicing mandate.
KSeF adoption dates Act has been signed
The Polish President has signed the amendment deferring the KSeF obligation to February 2026. Meanwhile, a KSeF mobile application is available to utilize.
KSeF obligation kicks off in February 2026
The Ministry of Finance announced a phased timeline for the KSeF implementation. Starting February 2026, businesses with sales exceeding PLN 200 million (ca. EUR 46 million) must comply with the KSeF. As of April 2026, all entrepreneurs will fall under the scope.
Consultations open for the draft amendment to the KSeF obligation
The Polish government released a draft amendment to the mandatory National e-invoicing system. The public consultation is open until 19 April 2024
Proposed changes to KSeF system after the consultation meetings
The Ministry of Finance presented the main assumptions of changes in the system, including harmonizing the timeline for implementing the KSeF obligation for all taxpayers and the possibility of issuing B2C invoices via KSeF.
Draft legislation on KSeF changes will be released in March
The Ministry of Finance (MoF) have completed the nine consultation meetings between 16 February and 1 March and are analyzing the comments submitted during the meetings.
Polish MoF opens KSeF consultations
The Ministry of Finance has initiated consultations to address inquiries and uncertainties from entrepreneurs about legal solutions and the functionality of the KSeF system implementation. B2C invoices are included in the discussion.
New KSeF obligation date to be announced by the end of Q2 2024
The new date of the mandatory phase of the National e-Invoice System (KSeF) will be announced at the turn of April and May after the completion of the audit.
KSeF obligation postponed beyond 2024
The Ministry of Finance announced deferring the National E-invoicing System (KSeF) mandate. New implementation dates have not yet been decided.
Start of public consultations on the KSeF system obligation
The Polish government has invited taxpayers to provide comments on several changes to KSeF, including QR generating, offline invoicing, and KSeF authorization. The public consultations are open till 18 December.
Country Specifications
E-Invoicing/CTC Model:
- B2G: Centralized/Peppol
- B2B: Post-Audit
From Feb (April) 2026: One regime Centralized
Mandatory Infrastructure:
- B2G: PeF/Peppol
- B2B: N/A
From Feb (April) 2026: KSeF
Mandatory Format:
- Currently B2G: EN compatible, Peppol BIS
- Currently B2B: N/A
- KSeF : Only FA_VAT
Mandatory for Issuing:
- Currently: No explicit requirements
- February 2026 – Companies turnover >PLN 200 million
- April 2026 - The rest of the businesses
Mandatory for Receiving:
- B2G: All contracting authorities
- B2B: Buyer's consent required
- From February 2026 – Companies turnover >PLN 200 million
- From April 2026 - The rest of the businesses
eSignature:
Not Required
Archiving Period:
- 5 years
- 10 years under OSS scheme
- KSeF archives e-invoices for 10 years
Archiving Abroad:
Allowed under conditions
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Fulfil the KSeF mandate with Pagero
Visit our solution page to find out more about how you can send and receive e-invoices via KSeF and comply with the Polish e-invoicing mandate by connecting to the Pagero Network.