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On May 30, 2025, Poland released the KSeF 2.0 draft law, implementing regulations, technical guidance, and updates, following April’s public consultations for the B2B e-invoicing mandate.
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KSeF 2.0 includes new rules on issuer identification, authentication, impact assessments, VAT settlement changes, updated ZAW-FA form, and expanded scope to include natural persons in B2B transactions.
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Thresholds for micro-businesses were updated, introducing a simplified PLN 10,000/month limit and easing Offline24 mode rules; certain transactions were clarified as outside KSeF obligations.
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Draft FA(3) format and public consultations will continue through June 2025, followed by updated legislation, final schema release, and test timeline ahead of full implementation.
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Public testing of KSeF 2.0 API starts September 2025, followed by issuer certificate applications, mobile app testing, and the production environment’s availability by November 2025.
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Go-live begins February 1, 2026 for large businesses, expands April 1 for all taxpayers, with additional obligations and penalties phased in through January 2027, including QR code and Offline24 use.
Source: www.fiscal-requirements.com
