Summary
- KSeF became mandatory for large taxpayers (2024 turnover > PLN 200m) from 1 February 2026 and extends to all other VAT-registered taxpayers from 1 April 2026; micro-entrepreneurs (monthly sales ≤ PLN 10,000) follow on 1 January 2027. [atl-law.pl], [invoicedat…action.com]
- Invoices must follow the FA(3) XML schema, be cleared through the central KSeF platform, and receive a KSeF identification number; PDFs and paper are no longer valid for B2B. [howtopoland.com], [vatupdate.com]
- The JPK_VDEK (SAF-T VAT return) schema has been updated: every invoice must reference a KSeF number or one of the codes OFF, BFK, DI — missing fields cause rejection of the VAT return. Penalties up to 100% of invoice VAT apply from 1 January 2027. [avalara.com], [invoicedat…action.com]
Article
Following the 27 August 2025 signing by President Karol Nawrocki and four implementing regulations issued in December 2025, KSeF entered force on 1 February 2026 for the largest taxpayers, with the second wave on 1 April 2026. The Ministry of Finance confirmed on 11 December 2025 that no further postponement is being considered. Beyond invoicing itself, the JPK_VAT amendment (effective 18 December 2025, applicable from February 2026 reporting periods) makes KSeF references mandatory in VAT returns — a critical compliance trap for foreign-headquartered groups whose tax engines must now reconcile invoice IDs with JPK output. A 24-hour offline mode (“Offline24”) provides a fallback during connectivity issues. Foreign taxpayers VAT-registered in Poland but without a fixed establishment remain excluded from KSeF for now.
[atl-law.pl] [avalara.com] [tra.org]
External Links
- Official KSeF Portal (Ministry of Finance)
- JPK_VAT files & technical specs
- Avalara – Poland VAT Reporting & KSeF Update
- ATL-Law – KSeF Guide 2026
- VATupdate – Poland E-Invoicing & KSeF Briefing
- TRA – Mandatory KSeF Complete Guide
Found in Reco 60 sec scan – June 29
