2025-09-15
Poland’s e-Invoicing Revolution – KSeF 2026
KSeF 2.0 is here – the President of Poland has signed the bill! On August 27, 2025, the President approved amendments to the VAT Act introducing the new version of the National e-Invoicing System (KSeF). This marks one of the most significant tax reforms in recent years – transforming how every Polish company or entrepreneur issues and processes invoices.
KSeF 2.0 is here – the President of Poland has signed the bill!
On August 27, 2025, the President approved amendments to the VAT Act introducing the new version of the National e-Invoicing System (KSeF).
This marks one of the most significant tax reforms in recent years – transforming how every Polish company or entrepreneur issues and processes invoices.
KSeF rollout schedule
• February 1, 2026 – mandatory for entities with 2025 sales above PLN 200M (incl. VAT)
• April 1, 2026 – mandatory for other businesses
• January 1, 2027 – exception for micro-enterprises (monthly invoiced sales ≤ PLN 10K)
What’s new in KSeF 2.0
• “offline24” mode – a business may issue invoices outside the system, as long as they are uploaded to KSeF till the end of the next business day.
• Invoice attachments – the option to attach documents directly to invoices (hint: requires prior request).
• KSeF certificates – available from November 1, 2025, essential for authentication and offline mode.
• VAT corrections – the timing of submission to KSeF will at most times determine when VAT adjustments are to be made.
Who is exempt?
Foreign businesses registered for Polish VAT without a “fixed establishment” in Poland are not required to use KSeF.
Still, they may opt in voluntarily – for example, if requested by key Polish clients.
What does this mean for Polish business?
• Invoicing will become fully digital and centrally recorded, similar to Italy (as from 2020)
• KSeF 2.0 is more than just another compliance requirement – it’s a fundamental shift in how invoicing works across Poland.
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