- KSeF Phase 2 starts on April 1, 2026 and makes mandatory structured e-invoicing apply to nearly all remaining VAT-registered businesses in Poland, including SMEs.
- Large companies were already covered from February 1, 2026; from that date, all Polish VAT-registered entities also had to receive invoices through KSeF.
- Some exceptions remain: micro-businesses with very low monthly sales (up to PLN 10,000 gross) can delay full compliance until January 1, 2027, and companies not established in Poland are exempt unless they choose to join voluntarily.
- Invoices must be issued in XML FA_VAT format through the government platform, with an Offline24 fallback for temporary technical issues.
- 2026 is a grace period with no financial penalties; strict fines, including up to 100% of the VAT shown on an invoice, begin on January 1, 2027.
Source: crido.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.
