Detailed Rules for the National E-Invoicing System Released by Finance Minister

Mandatory Implementation Date: The National E-Invoicing System will become obligatory starting February 1, 2026, with extended deadlines for certain entities, as detailed in the regulation issued by the Minister of Finance and Economy on December 12, 2025.
Authorization and Access: Taxpayers can authorize other individuals to use the system, specifying which features they can access (e.g., viewing, downloading, uploading documents). Authorizations must be submitted electronically and require the tax identification numbers of both the authorizing taxpayer and the authorized entity.
Invoice Management and Operations: Taxpayers can issue and upload invoices, including attachments, to the system after notifying the Head of National Revenue Administration. Unauthorized individuals can access invoice information if they provide specific details, such as the invoice number and the issuer’s tax identification number. Most operations will be conducted through the National E-Invoicing System interface.

Briefing document & Podcast: Poland E-Invoicing, E-Reporting and KSeF Mandate – VATupdate

Unofficial translation in English

Journal of Laws
Republic of Poland
Warsaw, December 18, 2025
Item 1815

REGULATION
MINISTER OF FINANCE AND ECONOMY
of December 12, 2025
on the use of the National e-Invoice System

Based on Article 106r of the Act of March 11, 2004, on goods and services tax (Journal of Laws of 2025, items 775, 894, 896, 1203, 1541, and 1811), it is ordered as follows:

Chapter 1: General Provisions

§ 1. This regulation defines:

the types of entitlements to use the National e-Invoice System;
the methods of granting and withdrawing entitlements to use the National e-Invoice System and the template for notification of granting and withdrawing these entitlements;
methods of authenticating entities using the National e-Invoice System, including the method of confirming the identity of the invoice issuer using the certificate mentioned in Article 106nda(7) of the Act of March 11, 2004, referred to as the “Act,” as well as the technical requirements for these authentication methods;
the scope of data whose provision enables access in the National e-Invoice System to structured invoices, invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act, after sending them to the National e-Invoice System, as well as VAT RR invoices and VAT RR CORRECTION invoices issued using the National e-Invoice System, without the need for authentication;
the method of marking structured invoices, invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act, after sending them to the National e-Invoice System, made available to the buyer referred to in Article 106gb(4) of the Act, in a manner other than using the National e-Invoice System or used outside the National e-Invoice System, as well as VAT RR invoices and VAT RR CORRECTION invoices issued using the National e-Invoice System, used outside the National e-Invoice System, enabling access to these invoices in the National e-Invoice System and enabling verification of the data contained in these invoices, as well as the technical requirements for this marking method;
the method of marking invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act, made available to the buyer in a manner other than using the National e-Invoice System, enabling verification of the data from these invoices and ensuring the authenticity of origin and integrity of the content of these invoices, as well as the technical requirements for this marking method;
the detailed scope of data that should include:
a) notification of the intention to issue and send structured invoices with attachments to the National e-Invoice System, including the content of the statement of meeting the necessary conditions for issuing and sending structured invoices with attachments to the National e-Invoice System and the statement of awareness of the consequences of violating the rules for issuing and sending structured invoices with attachments to the National e-Invoice System;
b) notification of the intention to cease issuing and sending structured invoices with attachments to the National e-Invoice System;
the detailed procedure for confirming the ability to issue and send structured invoices with attachments to the National e-Invoice System and for withdrawing the ability to issue and send structured invoices with attachments to the National e-Invoice System;
the technical requirements that should be met when issuing and sending structured invoices with attachments to the National e-Invoice System.

§ 2. Whenever this regulation refers to:

KSeF certificate – it means the certificate mentioned in Article 106nda(7) of the Act;
invoices with attachments – it means structured invoices or invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act, concerning transactions with a complex number of data regarding units of measure and quantities (numbers) of delivered goods or provided services or net unit prices, with the attachment being an integral part of them, containing only the data referred to in Article 106e(1) of the Act, or data closely related to these data, provided that this concept does not apply to structured electronic invoices referred to in the Act of November 9, 2018, on electronic invoicing in public procurement, construction work concessions, or services and public-private partnerships (Journal of Laws of 2020, item 1666 and 2023, item 1598), recognized as structured invoices;
verification code – it means the code referred to in Article 106gb(5) of the Act;
interface software – it means the interface software referred to in Article 106gb(1) of the Act;
entity authorized to issue electronic structured invoices – it means the entity authorized by the taxpayer to issue structured electronic invoices, which ensures electronic communication within the Peppol network, managed by the OpenPEPPOL association, referred to in Article 2(2) of the Act of November 9, 2018, on electronic invoicing in public procurement, construction work concessions, or services and public-private partnerships, using a unique identifier in the Peppol network;
invoice identifier – it means a unique string of characters calculated according to the specification of the interface software, based on a cryptographic hash of the invoice of 256 bits generated using a cryptographic algorithm from the SHA2 family described in the interface software specification, used to mark invoices as a component of the verification code and the code referred to in § 9(10)(1).

Chapter 2: Types of Entitlements to Use the National e-Invoice System and Methods of Granting or Withdrawing These Entitlements

§ 3. 1. The entitlements to use the National e-Invoice System are entitlements to:

grant and withdraw entitlements to use the National e-Invoice System;
issue or access structured invoices and invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act;
issue invoices by the buyer of goods or services in accordance with Article 106d(1) of the Act;
issue VAT RR invoices and VAT RR CORRECTION invoices using the National e-Invoice System.

The entitlements referred to in paragraph 1 points 1 and 2 are held by:

the taxpayer;
entities referred to in Article 106c of the Act;
a natural person designated by:
a) the taxpayer,
b) the taxpayer as a representative of the establishment (branch) of a legal person or another separated internal unit of the taxpayer,
c) the entity referred to in Article 106c(1) of the Act,
d) a local government unit as a representative of a local government budget unit, a local government budgetary establishment, a commune office, a district office, or a marshal’s office,
e) a VAT group as a representative of a VAT group member;
a natural person designated by a natural person having the entitlement to grant and withdraw entitlements to use the National e-Invoice System designated by:
a) the taxpayer,
b) the taxpayer as a representative of the establishment (branch) of a legal person or another separated internal unit of the taxpayer,
c) the entity referred to in Article 106c(1) of the Act,
d) a local government unit as a representative of a local government budget unit, a local government budgetary establishment, a commune office, a district office, or a marshal’s office,
e) a VAT group as a representative of a VAT group member.

The entitlement referred to in paragraph 1 point 2 is also held by:

an entity designated by the taxpayer, the establishment (branch) of a legal person, or another separated internal unit of the taxpayer, a local government budget unit, a local government budgetary establishment, a commune office, a district office, a marshal’s office, or a member of the VAT group;
a natural person designated by the entity designated by the taxpayer, the establishment (branch) of a legal person, or another separated internal unit of the taxpayer, a local government budget unit, a local government budgetary establishment, a commune office, a district office, a marshal’s office, or a member of the VAT group;
an entity authorized to issue electronic structured invoices.

The entitlement referred to in paragraph 1 point 3, granted by the taxpayer to the buyer of goods or services, is held by the buyer of goods or services designated by that taxpayer, as well as natural persons and other entities authorized by that buyer to issue structured invoices and invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act.
The entitlement referred to in paragraph 1 point 4, granted by a flat-rate farmer to the buyer of agricultural products or agricultural services, is held by the buyer of agricultural products or agricultural services designated by that flat-rate farmer, as well as natural persons and other entities authorized by that buyer to issue structured invoices and invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act.

§ 4. 1. Granting and withdrawing entitlements to use the National e-Invoice System is carried out using interface software in a manner specified in the specification of this software, after verifying the entitlements held.

Granting entitlements to use the National e-Invoice System requires providing:

the taxpayer’s tax identification number (NIP);
in the case of an entity that is not a natural person to whom the entitlement is granted or withdrawn:
a) the tax identification number (NIP) of the entity,
b) the name of the entity,
c) unique data linked to the certificate of the qualified electronic seal of the entity, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm – in the case where this certificate does not contain the tax identification number (NIP);
in the case of a natural person to whom the entitlement is granted or withdrawn:
a) the tax identification number (NIP) of the natural person or PESEL number of the natural person, and if the tax identification number (NIP) or PESEL number is not provided – the date of birth of the natural person,
b) the first and last name of the natural person,
c) the number and series of the identity card or other document confirming the identity of the natural person along with the country of issue – in the case of not having the tax identification number (NIP) or PESEL number,
d) unique data linked to the certificate of the qualified electronic signature of the natural person, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm – in the case where this certificate does not contain the tax identification number (NIP) or PESEL number;
the type of entitlement;
in the case where the taxpayer has appointed a tax representative referred to in Article 18a of the Act – information about granting or withdrawing entitlement to this representative.

Granting and withdrawing the entitlement referred to in § 3(1)(3), if the buyer of goods or services does not use the tax identification number (NIP) for the transaction, but holds the number referred to in Article 106e(1)(24)(b) of the Act, requires providing:

the number referred to in Article 106e(1)(24)(b) of the Act, by which the buyer of goods or services is identified for value-added tax in a given Member State of the European Union, and
the name of the buyer of goods or services and their address and:
a) in the case where the buyer of goods or services is a natural person – unique data linked to the certificate of the qualified electronic signature of the natural person, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm and the data referred to in paragraph 2(3)(a)–(c), or
b) in the case where the buyer of goods or services is not a natural person:
– unique data linked to the certificate of the qualified electronic seal of that buyer, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm, or
– unique data linked to the certificate of the qualified electronic seal of the entity to which this certificate belongs, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm and the name and address of the entity to which this certificate belongs – if this certificate belongs to an entity other than the buyer of goods or services.

Granting and withdrawing entitlements to use the National e-Invoice System by a flat-rate farmer requires submitting a declaration referred to in Article 116(3) of the Act. This declaration is submitted using interface software.
Granting and withdrawing entitlements to issue VAT RR invoices and VAT RR CORRECTION invoices using the National e-Invoice System by the buyer of agricultural products or agricultural services designated by the flat-rate farmer requires providing the tax identification number (NIP) and the name of the buyer of agricultural products or agricultural services as well as the tax identification number (NIP) of the flat-rate farmer.
Granting and withdrawing entitlements to an entity authorized to issue electronic structured invoices requires providing the name of the entity or the first and last name of the natural person and their unique identifier in the Peppol network.
Granting and withdrawing entitlements to issue structured invoices by a natural person designated by the entities referred to in Article 106c of the Act requires providing:

the tax identification number (NIP) of the entity referred to in Article 106c(2) of the Act, or the office servicing the entity referred to in Article 106c(1) of the Act, and
the data referred to in paragraph 2(2)(b) and (3)(b)–(d), and in the case of not providing the tax identification number (NIP) or PESEL number – the date of birth of the natural person.

Granting and withdrawing entitlements to natural persons referred to in § 3(2)(3)(b), (d), and (e) and (3)(2) requires providing the data referred to in paragraph 2(1), (3), and (4), and appropriately:

the tax identification number (NIP):
a) of the local government budget unit, local government budgetary establishment, commune office, district office, or marshal’s office,
b) of a VAT group member;
the unique identifier of the establishment (branch) of a legal person or another separated internal unit of the taxpayer.

By the unique identifier of the establishment (branch) of a legal person or another separated internal unit of the taxpayer referred to in paragraph 8(2), it means an identifier created according to the principles specified in the specification of the interface software, containing the tax identification number (NIP) of the taxpayer and a string of numerical characters.

§ 5. 1. In the case of taxpayers that are not natural persons or entities that are not natural persons, not having the ability to authenticate in the manner referred to in § 6(1)(3), granting or withdrawing entitlements to use the National e-Invoice System is done by submitting a notification of granting or withdrawing entitlements to use the National e-Invoice System to the relevant head of the tax office. In the case of the entity referred to in Article 106c(1) of the Act, the notification is submitted regardless of the method of authentication referred to in § 6.

The notification referred to in paragraph 1 includes:

the tax identification number (NIP) of the taxpayer or the entity that is granting or withdrawing the entitlement;
contact details of the taxpayer or the entity that is granting or withdrawing the entitlement:
a) email address – data provided mandatorily,
b) phone number of this taxpayer or entity – data provided optionally;
in the case of a natural person to whom the entitlement is granted or withdrawn:
a) the tax identification number (NIP) of the natural person or PESEL number of the natural person, and if the tax identification number (NIP) or PESEL number is not provided – the date of birth of the natural person,
b) the first and last name of the natural person,
c) the number and series of the identity card or other document confirming the identity of the natural person along with the country of issue – in the case of not having the tax identification number (NIP) or PESEL number,
d) unique data linked to the certificate of the qualified electronic signature of the natural person, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm – in the case where this certificate does not contain the tax identification number (NIP) or PESEL number,
e) contact details of the natural person:
– email address – data provided mandatorily,
– phone number – data provided optionally;
the place and purpose of submitting the notification;
the signature of the taxpayer or the entity that is granting or withdrawing the entitlement, or the entity representing them.

In the case of granting entitlements referred to in § 3(1)(1) and (2) by submitting the notification referred to in paragraph 1, these entitlements can be held by one natural person. Indicating another natural person in the manner specified in the first sentence is possible after withdrawing the entitlements from the previously indicated natural person.
The provision of paragraph 1 does not apply to granting or withdrawing entitlements to use the National e-Invoice System in the case of:

a local government budget unit, local government budgetary establishment, commune office, district office, or marshal’s office;
members of the VAT group;
the establishment (branch) of a legal person or another separated internal unit of the taxpayer.

The template for the notification referred to in paragraph 1 is specified in the annex to the regulation.

Chapter 3: Methods of Authenticating Entities Using the National e-Invoice System and the Scope of Data Whose Provision Enables Access to Invoices in This System

§ 6. 1. Authenticating entities using the National e-Invoice System requires the use of:

an electronic identification medium issued in the electronic identification system connected to the national electronic identification node, referred to in Article 21a(1)(2)(a) of the Act of September 5, 2016, on trust services and electronic identification (Journal of Laws of 2024, item 1725), or
data verified using a qualified electronic signature if this data allows for the identification and authentication required for using the National e-Invoice System, or
data verified using a qualified electronic seal if this data allows for the identification and authentication required for using the National e-Invoice System, or
a KSeF certificate generated after authenticating in the manner referred to in points 1–3, by the taxpayer or natural persons and other authorized entities – and verification of held entitlements.

The KSeF certificate obtained is valid for no longer than 2 years from the date of its generation or from the date indicated by the taxpayer for its initial validity and can be renewed within its validity period.
A detailed description of the technical requirements for the KSeF certificate and the method of obtaining it from the National e-Invoice System is included in the specification of the interface software.
In the case of qualified electronic signatures that do not contain the tax identification number (NIP) and PESEL number of the taxpayer being a natural person, authentication and verification of held entitlements are also possible after reporting unique data linked to the certificate of the qualified electronic signature, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm, to the relevant head of the tax office in the notification referred to in § 5(1).
In the case of qualified electronic seals that do not contain the tax identification number (NIP) of the taxpayer, authentication and verification of held entitlements are also possible after reporting unique data linked to the certificate of the qualified electronic seal, calculated based on this certificate and created using a cryptographic hash function based on the SHA-256 algorithm, to the relevant head of the tax office in the notification referred to in § 5(1).

§ 7. 1. Access in the National e-Invoice System to a structured invoice, an invoice referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act, sent to the National e-Invoice System and a VAT RR invoice issued using the National e-Invoice System is possible through a verification code after providing:

the invoice number referred to in Article 106e(1)(2) of the Act, and in the case of a VAT RR invoice – the sequential number of the invoice referred to in Article 116(2)(4) of the Act, and
the tax identification number (NIP) or other identifier of the buyer of goods or services or the buyer of agricultural products or services, or information about the absence of an identifier, and
the total amount due referred to in Article 106e(1)(15) of the Act, and in the case of a VAT RR invoice – the total amount due referred to in Article 116(2)(12) of the Act.

Access in the National e-Invoice System to a corrective invoice and VAT RR CORRECTION invoice issued using the National e-Invoice System is possible through a verification code after providing:

the corrective invoice number referred to in Article 106j(2)(2) of the Act, and in the case of a VAT RR CORRECTION invoice – the invoice number referred to in Article 116(5e)(1) of the Act, and
the tax identification number (NIP) or other identifier of the buyer of goods or services or the buyer of agricultural products or services, or information about the absence of an identifier, and
the total amount due referred to in Article 106e(1)(15) of the Act, contained in the corrective invoice, and in the case of a VAT RR CORRECTION invoice – the total amount due referred to in Article 116(2)(12) of the Act, contained in the VAT RR CORRECTION invoice.

§ 8. Access to a structured invoice, VAT RR invoice, and VAT RR CORRECTION invoice is possible by providing:

the identifier of the given invoice in the National e-Invoice System;
the invoice number referred to in Article 106e(1)(2) of the Act, and in the case of:
a) a corrective invoice – the corrective invoice number referred to in Article 106j(2)(2) of the Act,
b) a VAT RR invoice – the sequential number of the invoice referred to in Article 116(2)(4) of the Act,
c) a VAT RR CORRECTION invoice – the invoice number referred to in Article 116(5e)(1) of the Act;
the tax identification number (NIP) or other identifier of the buyer of goods or services or the buyer of agricultural products or services, or information about the absence of an identifier;
the first and last name or name of the buyer of goods or services, and in the case of a VAT RR invoice – the first and last name or name of the buyer of agricultural products or services, or information about the absence of these data;
the total amount due referred to in Article 106e(1)(15) of the Act, and in the case of:
a) a corrective invoice – the total amount due referred to in Article 106e(1)(15) of the Act, contained in the corrective invoice,
b) a VAT RR invoice – the total amount due referred to in Article 116(2)(12) of the Act,
c) a VAT RR CORRECTION invoice – the total amount due referred to in Article 116(2)(12) of the Act, contained in the VAT RR CORRECTION invoice.

Chapter 4: Methods of Marking Invoices

§ 9. 1. A structured invoice and invoices referred to in Article 106nda(1), Article 106nf(1), and Article 106nh(1) of the Act, after being sent to the National e-Invoice System, used outside the National e-Invoice System, are marked with:

a verification code that contains:
a) the address of the interface software resource indicated in the specification of this software,
b) the date referred to in Article 106e(1)(1) of the Act, and in the case of a corrective invoice – the date referred to in Article 106j(2)(2) of the Act,
c) the tax identification number (NIP) of the seller,
d) the invoice identifier, and
the number identifying the invoice in the National e-Invoice System placed directly below the verification code referred to in point 1.

The marking method specified in paragraph 1 applies accordingly to:

a structured invoice and invoices referred to in Article 106nda(1) and Article 106nh(1) of the Act, after being sent to the National e-Invoice System, made available to the buyer referred to in Article 106gb(4) of the Act, in a manner other than using the National e-Invoice System;
an invoice referred to in Article 106nf(1) of the Act, after being sent to the National e-Invoice System, made available to the buyer of goods or services in a manner other than using the National e-Invoice System.

Invoices referred to in Article 106nda(1) and Article 106nh(1) of the Act, made available to the buyer referred to in Article 106gb(4) of the Act, in a manner other than using the National e-Invoice System, before being sent to the National e-Invoice System, are marked with:

the verification code referred to in paragraph 1 point 1, and
the inscription “OFFLINE” placed directly below the verification code referred to in paragraph 1 point 1.

The marking method specified in paragraph 3 applies accordingly to an invoice referred to in Article 106nf(1) of the Act, made available to the buyer of goods or services in a manner other than using the National e-Invoice System.
An invoice referred to in Article 106nf(1) of the Act, issued by the buyer of goods or services in accordance with Article 106d(1) of the Act and made available to the taxpayer in a manner other than using the National e-Invoice System, before being sent to the National e-Invoice System, if the buyer of goods or services does not use the tax identification number (NIP) for the transaction, but holds the number referred to in Article 106e(1)(24)(b) of the Act, is marked with:

a verification code that contains:
a) the address of the interface software resource indicated in the specification of this software,
b) the date referred to in Article 106e(1)(1) of the Act, and in the case of a corrective invoice – the date referred to in Article 106j(2)(2) of the Act,
c) the tax identification number (NIP) of the seller,
d) the invoice identifier, and
the inscription “OFFLINE” placed directly below the verification code referred to in point 1.

A VAT RR invoice and VAT RR CORRECTION invoice referred to in Article 116(3b) of the Act, used outside the National e-Invoice System, is marked with:

a verification code that contains:
a) the address of the interface software resource indicated in the specification of this software,
b) the date referred to in Article 116(2)(4) of the Act, and in the case of a VAT RR CORRECTION invoice – the date referred to in Article 116(5e)(1) of the Act,
c) the tax identification number (NIP) of the flat-rate farmer,
d) the invoice identifier, and
the number identifying the invoice in the National e-Invoice System placed directly below the verification code referred to in point 1.

A VAT RR invoice and VAT RR CORRECTION invoice referred to in Article 116(3c) of the Act, used outside the National e-Invoice System, after being sent to the National e-Invoice System, is marked with:

a verification code that contains:
a) the address of the interface software resource indicated in the specification of this software,
b) the date referred to in Article 116(2)(4) of the Act, and in the case of a VAT RR CORRECTION invoice – the date referred to in Article 116(5e)(1) of the Act,
c) the tax identification number (NIP) of the flat-rate farmer,
d) the invoice identifier, and
the number identifying the invoice in the National e-Invoice System placed directly below the verification code referred to in point 1.

By marking an invoice with a verification code along with the appropriate number or inscription, it means creating a direct link to the invoice or a graphic symbol in the manner specified in the specification of the interface software and placing it directly on the invoice before delivering it to the recipient, and in the case where the invoice is sent to the recipient in the format of structured data preventing the placement of this code directly on the invoice – sending the recipient a separate link to the invoice or graphic symbol along with the appropriate number or inscription together with the invoice.
The graphic symbol referred to in paragraph 8 presents a unique string of characters in the form of a two-dimensional, square QR code compliant with the ISO/IEC 18004:2024 standard.
Invoices referred to in paragraphs 3–5 are additionally marked with:

a code enabling the authenticity of origin and integrity of the content of these invoices, which contains:
a) the address of the interface software resource indicated in the specification of this software,
b) the type of context identifier and its value,
c) the tax identification number (NIP) of the seller,
d) the identifier of the KSeF certificate,
e) the invoice identifier,
f) the components referred to in letters a–e, certified by the KSeF certificate confirming the identity of the invoice issuer, and
the inscription “CERTIFICATE” placed directly below the code referred to in point 1.

By the context referred to in paragraph 10 point 1 letter b, it means the identifier of the taxpayer authorized to issue invoices using the National e-Invoice System, serving to verify the entitlements held by the issuer of the invoice when sending these invoices to the National e-Invoice System.
By marking an invoice with the code referred to in paragraph 10 point 1, along with the appropriate inscription, it means creating a direct link to the invoice or a graphic symbol in the manner specified in the specification of the interface software and placing it directly on the invoice before delivering it to the recipient, and in the case where the invoice is sent to the recipient in the format of structured data preventing the placement of it directly on the invoice – sending the recipient a separate link to the invoice or graphic symbol along with the appropriate inscription together with the invoice.
The graphic symbol referred to in paragraph 12 presents a unique string of characters in the form of a two-dimensional, square QR code compliant with the ISO/IEC 18004:2024 standard.
A detailed description of the technical requirements for the verification code and the code referred to in paragraph 10 point 1 is included in the specification of the interface software.

Chapter 5: Issuing and Sending Structured Invoices with Attachments to the National e-Invoice System

§ 10. 1. Notification of the intention to issue and send structured invoices with attachments to the National e-Invoice System is submitted by taxpayers before starting to issue this type of invoice and should include:

the code of the authority to which the notification is submitted, as the Head of the National Revenue Administration;
the notification code;
the variant of the notification;
the date of submission of the notification;
the purpose of the submission of the notification;
taxpayer data:
a) tax identification number (NIP),
b) in the case where the taxpayer is:
– a natural person – indicating the surname and first name,
– an entity that is not a natural person – indicating the full name of the taxpayer,
c) email address;
statements of the following content:
a) “I am notifying the intention to issue and send structured invoices with attachments to the National e-Invoice System. I declare that I meet the necessary conditions for issuing and sending structured invoices with attachments to the National e-Invoice System, as the invoices issued by me with attachments concern transactions with a complex number of data regarding units of measure and quantities (numbers) of delivered goods or provided services or net unit prices.”,
b) “I declare that I am aware that issuing and sending structured invoices with attachments to the National e-Invoice System in violation of the rules, that is:
1. when the invoices with attachments do not concern transactions with a complex number of data regarding units of measure and quantities (numbers) of delivered goods or provided services or net unit prices,
2. when the invoices with attachments do not contain only the data referred to in Article 106e of the Act on goods and services tax, or data closely related to these data
  – will result in the withdrawal of the ability to issue and send structured invoices with attachments to the National e-Invoice System.”;
indication that the issued and sent structured invoices with attachments to the National e-Invoice System document:
a) deliveries of electricity, heat, or cooling and gas through pipelines or
b) the provision of telecommunications services, or
c) the provision of distribution services for electricity, heat, or cooling and gas through pipelines, or
d) deliveries of motor fuels, diesel oils, gases, or other fuels intended for powering combustion engines – within the meaning of the excise duty regulations, conducted at fuel stations or liquefied gas stations for standard vehicle tanks for one recipient for a given billing period, or
e) other than indicated above transactions, stating their type;
the anticipated date of starting to issue and send structured invoices with attachments to the National e-Invoice System;
the anticipated average number of structured invoices with attachments issued and sent to the National e-Invoice System per month;
the anticipated average size of the structured invoice with attachments issued and sent to the National e-Invoice System expressed in kilobytes (kB).

The notification of the intention to cease issuing and sending structured invoices with attachments to the National e-Invoice System should include:

the data specified in paragraph 1 points 1–6;
statements of the following content:
a) “I am notifying the intention to cease issuing and sending structured invoices with attachments to the National e-Invoice System.”,
b) “I declare that I am aware that in connection with the notification of the intention to cease issuing and sending structured invoices with attachments to the National e-Invoice System, the above possibility will be withdrawn.”;
the date of ceasing to issue and send structured invoices with attachments to the National e-Invoice System.

§ 11. 1. Submission of a notification of the intention to issue and send structured invoices with attachments to the National e-Invoice System and the notification of the intention to cease issuing and sending structured invoices with attachments to the National e-Invoice System is confirmed by the e-Tax Office through an official confirmation of receipt (UPO).

Information about the status of the notification is made available to the taxpayer at their email address.
Confirmation by the Head of the National Revenue Administration of the possibility to issue and send structured invoices with attachments to the National e-Invoice System based on the submitted notification of the intention to issue and send such invoices and notification of the withdrawal of the possibility to issue and send structured invoices with attachments to the National e-Invoice System based on the submitted notification of the intention to cease such issuing and sending is communicated to the taxpayer’s email address within 3 working days from the date of receipt by the taxpayer of the official confirmation of receipt (UPO) of these notifications.

§ 12. 1. An invoice with attachments is issued and sent to the National e-Invoice System in the form of an XML file.

An invoice issued and sent to the National e-Invoice System may have only one attachment, which constitutes an integral part of it.
A detailed description of the technical requirements that should be met when issuing and sending structured invoices with attachments to the National e-Invoice System is included in the specification of the interface software.

Chapter 6: Transitional Provisions and Final Provision

§ 13. 1. Until:

December 31, 2026, a string of alphanumeric characters referred to in § 5(1)(4) of the regulation of the Minister of Finance of December 27, 2021, on the use of the National e-Invoice System (Journal of Laws, item 2481, of 2022, item 2667, and of 2023, item 1760) may serve for the authentication of entities using the National e-Invoice System;
March 31, 2026, a trusted signature referred to in § 5(1)(3) of the regulation of the Minister of Finance of December 27, 2021, on the use of the National e-Invoice System may serve for the authentication of entities using the National e-Invoice System.

In the case of authentication in the manner referred to in paragraph 1 point 1, it will not be possible to generate a KSeF certificate.

§ 14. The provisions of this regulation concerning the issuance using the National e-Invoice System of VAT RR invoices confirming the purchase of agricultural products and agricultural services and VAT RR CORRECTION invoices apply from April 1, 2026.

§ 15. This regulation comes into force on February 1, 2026, with the exception of:

Chapter 5, which comes into force on January 1, 2026;
§ 6(1)(1), which comes into force on April 1, 2026.

Minister of Finance and Economy: H. Majszczyk

*This regulation is preceded by the regulation of the Minister of Finance of December 27, 2021, on the use of the National e-Invoice System (Journal of Laws, item 2481, of 2022, item 2667, and of 2023, item 1760), which ceases to be in force on the date of entry into force of this regulation in connection with the entry into force of the Act of June 16, 2023, amending the Act on Goods and Services Tax and some other acts (Journal of Laws, item 1598, of 2024, items 852 and 1721, and of 2025, item 1203).

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