- KSeF 2.0 introduces optional B2C e-invoicing, permanent offline invoicing mode, mandatory QR codes for offline invoices, updated invoice format, and postponed deadlines.
- Implementation starts with open testing on September 30, 2025; mandatory e-invoicing begins February 1, 2026 for large taxpayers and April 1, 2026 for others; small taxpayers are exempt until December 31, 2026.
- Mandatory for taxpayers with a registered office or permanent establishment in Poland; VAT registration alone does not trigger the obligation.
- KSeF covers VAT invoices, corrective invoices, self-billing, and VAT RR invoices (optional from April 2026); excludes internal, pro forma, and traditional debit/credit notes.
- Cross-border sales by Polish taxpayers must be reported in KSeF, and invoices must be provided to foreign customers with a QR code.
Source: sovos.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.
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