- From February 1, 2026, the largest Polish VAT taxpayers must issue invoices via the National e-Invoice System (KSeF); all others from April 1, 2026.
- Until December 31, 2026, invoices outside KSeF are allowed if monthly sales on such invoices do not exceed 10,000 PLN (including VAT); exceeding this triggers mandatory KSeF use from that invoice onward.
- All taxpayers must receive invoices via KSeF from February 1, 2026.
- The new regulation defines user rights, authentication methods, invoice marking, and technical requirements for KSeF.
- KSeF 2.0 introduces a new logical structure (FA(3)), allows invoices with attachments (after notification), and enables authentication and offline invoicing via KSeF certificates.
Source: ksiegowosc.infor.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.
Latest Posts in "Poland"
- Local Government Units Must Use KSeF for VAT-Taxable Civil Law Transactions
- Poland and Italy Plan Fuel Tax Cuts to Counter Price Surge Amid Middle East Conflict
- Poland to Radically Cut VAT and Excise on Fuel, Introduce Maximum Price at Gas Stations
- Are Loyalty Program Points Vouchers Under the VAT Directive? CJEU Judgment of 5 March 2026
- Poland Likely to Cut VAT on Fuels to Lower Gasoline Prices, Finance Minister Says














