What you should know before the start of the second stage of the implementation of the National e-Invoicing System

• KSeF is a system for issuing, sending, receiving, and storing structured invoices, with login options via login.gov.pl (including mObywatel) or qualified electronic signature/seal, and users must have appropriate permissions, especially when acting on behalf of a company.
• The year 2026 is a transitional period without penalties for KSeF errors, focusing on support and training for businesses, while specific rules apply to self-invoicing and the PLN 10,000 monthly sales limit for mandatory KSeF use.
• KSeF offers online and offline invoicing modes (offline24, offline due to system unavailability, emergency, and total failure), provides KSeF certificates for authentication and special modes, and has a phased mandatory implementation for businesses starting from February 2026, though it does not apply to B2C transactions.

Source gov.pl

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

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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