- GDPR Compliance and Data Processing: The draft laws emphasize that personal data processing in the KSeF system is primarily for tax authorities to verify tax settlements, with minimal processing of B2C invoice data as issuing such invoices is optional and requires consumer consent.
- Offline24 Mode Regulations: It is confirmed that invoices issued in offline24 mode to domestic businesses must be received through the KSeF system, with the official receipt date marked by the assignment of the invoice number in KSeF. Businesses without a NIP number can choose to share invoices outside of KSeF.
- Structured Attachments Procedure: The updated regulations clarify the process for obtaining confirmation to issue invoices with structured attachments via KSeF, including the validity period for permissions and conditions for revocation, indicating ongoing development towards KSeF 2.0, with legislation expected to be finalized by July 2025.
Source Pagero
Other sources
Updates on Poland’s Mandatory E-Invoicing Requirements
- Poland will implement mandatory e-invoicing via the KSeF system in two phases—starting February 1, 2026, for large enterprises with sales over PLN 200 million, and April 1, 2026, for all other businesses.
- In June 2025, Poland released updated documentation for KSeF 2.0, including a new FA(3) invoice schema, revised API guidelines, and integration testing plans to support businesses preparing for mandatory e-invoicing compliance.
- Poland’s e-invoicing journey began with voluntary KSeF use in 2022, followed by legislative backing, EU approval, and multiple timeline revisions based on business consultations and system readiness concerns.
Source: www.avalara.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
