Poland’s KSeF E-Invoicing System: A Comprehensive Guide

On June 30, 2025, Poland released KSeF 2.0 API documentation, opened a test environment, and published the final FA(3) invoice schema to support mandatory e-invoicing starting February 2026.

The Polish Council of Ministers approved staged KSeF implementation: large taxpayers from February 2026, all businesses from April 2026, and micro-entrepreneurs from January 2027, with grace periods and exemptions included.

The updated FA(3) structure replaces FA(2), reflecting extensive stakeholder feedback to standardize e-invoices; official access will be via the e-PUAP platform to ease adoption by businesses and IT providers.

Poland’s roadmap includes early testing, offline mode support, extended deadlines for compliance, and a gradual mandate to ensure a smooth transition to mandatory e-invoicing across all business sizes.