Poland Confirms Mandatory E-Invoicing from 2026, Delays Implementation for Small Businesses

• Poland’s President approved a law for electronic invoicing starting February 1, 2026.
• Initial plans were for July 1, 2024, but were delayed for system improvements.
• Mandatory for businesses with sales over PLN200m in 2025 from February 1, 2026.
• Other taxpayers must comply by April 1, 2026.
• Smallest taxpayers have until January 1, 2027.
• Invoices for agricultural products from flat-rate farmers are exempt.
• Voluntary adoption starts April 1, 2026.
• Invoices can still be issued using cash registers until the end of 2026.
• Penalties postponed until the end of 2026.
• KSeF number requirement postponed until the end of 2026.
• Sellers must use a Ministry of Finance template for invoices.
• Recipients can view and download invoices from the system.
• Invoices up to PLN450 can be issued outside KSeF from July 2024.
• VAT refund period reduced from 60 to 40 days.

Source: answerconnect.cch.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---