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On 27 August 2025, Poland’s President signed amendments to the VAT and KSeF Acts, introducing transitional provisions, technical updates, and confirming the mandatory rollout of structured e-invoicing via the Krajowy System e-Faktur (KSeF).
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Phased use of traditional invoicing applies: from February–March 2026 for taxpayers below PLN 200 million 2024 turnover, April–December 2026 for sales under PLN 10,000 monthly, and throughout 2026 for invoices linked to fiscal cash registers.
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From 1 February 2026, large taxpayers must issue e-invoices, while others must at least receive them; from 1 April 2026, all remaining taxpayers are included, with full compliance for even smallest taxpayers by 1 January 2027.
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Technical measures include revised Offline24 mode for reliability, schema FA(3) for structured attachments, updated deposit-refund integration, introduction of KSeF certificates (November 2025), and launch of KSeF 2.0 testing environment (September 2025) to support taxpayer readiness.
Sources:
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