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Poland Updates B2B KSeF E-Invoicing Rules for February 2026

  • Launch Timeline: Mandatory B2B KSeF e-invoicing begins 1 February 2026 for large taxpayers (PLN 200m+ turnover), 1 April for other taxpayers, with micro-enterprises following January 2027. Phase-in includes new penalty rules and Offline24 mode.

  • System Updates: KSeF 2.0 FA(3) schema replaces FA(2) in January 2026. Enhancements include QR codes in standardized format, B2C e-invoicing option, attachment uploads, permanent Offline24 emergency mode, and bank transfer ID references starting August 2026.

  • Testing & Certificates: API documentation issued June 2025; public API testing in September; demo/pre-production mid-October; KSeF certificates available 1 November 2025; taxpayer app testing launches 15 November. System closure for KSeF 1.0 on 26 January 2026.

  • Regulatory Changes: Draft legislation clarifies Offline24 usage, GDPR compliance, corrective invoices, and micro-enterprise thresholds. Original July 2024 launch canceled due to technical rebuild, introducing soft-launch delay, attachment provisions, and optional paper invoices for small taxpayers.

  • Stakeholder Support: Ministry issued FAQs, manuals, and information brochures. Public consultations conducted April–May 2025 informed schema updates. Guidance includes natural persons as buyers, structured attachments, and alignment with VAT Directive derogation granted by the European Commission in March 2022.

Source: vatcalc.com


Sponsors:

VATIT Compliance
Pincvision

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