Poland Finalizes KSeF 2.0: Four New Regulations Set 2026 E-Invoicing Framework

In December 2025, Poland’s Ministry of Finance and Economy published four key regulations that establish the operational framework for mandatory structured e-invoicing (KSeF), detailing how KSeF will function, scenarios exempt from structured invoicing, and updates to JPK_VAT reporting.
The regulations include:
- “Using KSeF” Regulation: Outlining access management, authentication methods, and procedures for sharing invoices outside KSeF.
- Exemptions Regulation: Specifying situations where structured invoices are not required, such as certain transport and toll services.
- “Invoice Issuance” Amendment: Updating rules for simplified invoices in line with KSeF, requiring issuer identification from February 2026.
- JPK_VAT Reporting Update: Adapting reporting standards to include KSeF invoice references and markers for invoices issued outside KSeF.
Organizations must now focus on governance for access and delegation, classify invoice types and exemptions, adhere to simplified invoice rules, and ensure accurate JPK_VAT data mapping to align with the KSeF framework as they prepare for full implementation in 2026.

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