- Krajowy System e-Faktur (KSeF) is an IT system for issuing, receiving, accessing, and storing electronic invoices in a structured XML format.
- From February 1, 2026, taxpayers with sales over 200 million PLN in 2024 must use KSeF; from April 1, 2026, other taxpayers must comply, except those with monthly sales under 10,000 PLN, who have until January 1, 2027.
- All structured invoices will use the FA(3) logical structure and be stored in KSeF for 10 years.
- Invoices in KSeF are not sent as email attachments (like PDFs) but are accessed from a central database.
- Receiving invoices via KSeF becomes mandatory for all from February 1, 2026, except for statutory exceptions.
Source: podatki.gazetaprawna.pl
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.
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