Regulatory updates - Poland
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Final schema FA_VAT (3) and KSeF 2.0 API documentation published
On June 30, 2025, the Polish Ministry of Finance (MoF) published the highly anticipated KSeF 2.0 API documentation, following the release of the final FA_VAT (3) schema on ePUAP on June 25, 2025. Additional guidelines have also been issued, covering QR codes, offline modes, and KSeF certificates.
KSeF 2.0 updated set of draft laws published
On June 16, the Polish Ministry of Finance released an updated set of draft laws regarding mandatory e-invoicing via KSeF, which was further discussed during the Council of Ministers meeting on June 17.
KSeF 2.0 is moving forward with the introduction of additional draft laws
On May 30th, 2025, the Polish Ministry of Finance released three draft acts for public review. These include a new draft act amending the VAT Act related to KSeF, which was initially published in April and has undergone revisions following a public consultation. Additionally, the Ministry published two executive draft acts regarding the use of KSeF and exemptions from KSeF.
Country specifications
E-Invoicing/CTC Model:
- B2G: Centralized/Peppol
- B2B: Post-Audit
From Feb 2026: One regime Centralized
Mandatory Infrastructure:
- B2G: PeF/Peppol
- B2B: N/A
From Feb 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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