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Poland’s National e-Invoicing System (KSeF) rollout was delayed and phased due to stakeholder feedback, with large taxpayers joining in February 2026 and others by April 2026.
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Digitally excluded taxpayers with low invoice values get a transitional period until December 2026, though critics argue the criteria are inadequate and may unintentionally push some into the grey market.
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Uncertainties remain regarding KSeF’s scope, especially for foreign entities with fixed establishments in Poland, prompting calls for clearer rules or sector-based implementation like Romania’s targeted e-invoicing model.
Source: www.prawo.pl
