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Polish Parliament Approves KSeF 2.0 Act, Awaiting Presidential Signature for Implementation

  • Polish Parliament approved the KSeF 2.0 Act, pending the President’s signature
  • The Act revises the National e-Invoicing System, mandatory from February 2026 for some taxpayers
  • Key changes include phased implementation based on business size and turnover
  • Large businesses must comply by 1 February 2026, others by 1 April 2026, and small businesses by 1 January 2027
  • Introduces offline24 mode for e-invoice submission by the next business day
  • Technical changes include QR codes, attachments in e-invoice schema, and internal KSeF certificates
  • Certain penalties and requirements postponed until 2027
  • Two additional regulations in draft form will complete the framework
  • Key dates: API testing on 30 September 2025, certificate issuance on 1 November 2025, production environment live on 1 February 2026

Source: sovos.com

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.

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