Poland's Ministry of Finance has revised the implementation timeline for the National e-Invoice System (KSeF), introducing a phased rollout starting February 1, 2026, for large businesses and April 1, 2026, for all VAT payers. The draft law also includes temporary exemptions, such as allowing traditional invoices for small transactions and postponing penalties and payment requirements until mid-2026, easing the transition to mandatory e-invoicing.
What are the latest changes in KseF in Poland?
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
39
Content accuracy validation date:
05.03.2025
Content accuracy validation time:
08:41h
The Ministry of Finance has recently proposed a draft law that brings changes to the National e-Invoice System (KSeF) and extends certain deadlines for businesses.
The new draft law outlines that the obligation to use KSeF will be implemented in two stages. Starting on 1 February 2026, it will apply to businesses with sales exceeding PLN 200 million in 2025. From 1 April 2026, all other VAT payers will be included.
The Ministry has also introduced several facilitation measures and deadline extensions to help businesses adapt to the new e-invoicing system. For instance, until 31 July 2026, the KSeF number will not be required in payments, and penalties for non-compliance will not be imposed. Additionally, digitally excluded taxpayers can issue traditional invoices for amounts up to PLN 450 gross until 30 September 2026. A significant change is that businesses can now issue e-invoices for consumers. This provides greater flexibility and allows for a smoother transition to full digitalization. The new regulations also include a new e-invoice structure, FA(3), which allows for attachments.
Other news from Poland
E-delivery obligation from April 2025 in Poland
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Starting April 1, 2025, all businesses registered in Poland’s National Court Register (KRS) must use the e-Delivery system for official correspondence with public authorities. Failure to comply may lead to missed deadlines or legal consequences, as documents will be considered delivered after 14 days, even if unopened. From 1 April 2025, all entities registered in the Polish register of entreprene... Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
Inspection procedure of business in Poland—Verification acquisition
Poland
Author: Nikolina Basić
Poland's National Revenue Administration (KAS) introduced the "verification purchase" tool in 2022 to ensure businesses issue proper fiscal receipts, conducting 56,500 inspections and imposing PLN 18.2 million in fines within its first year. Inspectors use official payment cards for undercover purchases, revealing their identity only if irregularities are found, with the process streamlined through the ZISAR Plus electronic system since July 2022. Read more
New document was uploaded: S4F backoffice installer
Author: Kristina Dosen
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Changes in VAT rates and integration of cash registers with payment terminals in Poland are in progress.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland's Sejm has approved amendments to VAT regulations, including an increase in the VAT rate on hemp products for smoking from 8% to 23%, while maintaining the lower rate for medical marijuana, and extending the reverse charge mechanism for gas and electricity until December 31, 2026. Additionally, the obligation to integrate cash registers with payment terminals has been postponed until at lea... Read more
E-invoicing in Poland: rules in 2025
Poland
Author: Nikolina Basić
Starting January 1, 2025, Poland will implement changes to VAT invoicing rules, including simplified SME exemption procedures for small businesses based in EU member states where VAT is due. Read more