- From February 1, 2026, the largest Polish VAT taxpayers must issue invoices via the National e-Invoicing System (KSeF); all others from April 1, 2026.
- Until December 31, 2026, invoices outside KSeF are allowed if monthly sales on such invoices do not exceed 10,000 PLN (with VAT); exceeding this limit triggers mandatory KSeF invoicing.
- All taxpayers must receive invoices via KSeF from February 1, 2026.
- The new regulation defines rules for invoice marking, user rights, authentication, technical requirements, and other KSeF usage principles.
- KSeF 2.0 introduces obligatory system use, new logical structure FA(3), options for invoice attachments, and new authentication certificates.
Source: ksiegowosc.infor.pl
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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