- Poland is moving forward with e-invoicing implementation starting 1 February 2026
- E-invoicing will impact businesses operating in Poland
- Draft amendment to Polish e-invoicing law adopted on 17 June 2025
- Mandatory e-invoicing postponed to 1 February 2026
- Businesses must use the National Electronic Invoice System (KSeF)
- Key dates for implementation:
- 1 November 2025: Preparation phase begins
- 1 February 2026: Mandatory for large VAT taxpayers
- 1 April 2026: Mandatory for all other taxpayers except micro entrepreneurs
- 1 January 2027: Full implementation for all businesses
- Penalties for noncompliance will be imposed
- Key functional updates include offline mode and invoice attachments
- Offline invoices must be submitted to KSeF by the next business day
- Fine of up to 100 percent of VAT for noncompliance starting 1 February 2027
Source: bdo.global
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.