BDO Indirect Tax News

Poland is finally moving forward with the implementation of e-invoicing and the government has confirmed that the rules will be enforced starting on 1 February 2026 (for prior coverage, see the article in the April 2024 issue of Indirect Tax News). The changes—less than six months away—will significantly impact businesses operating in Poland.

Below is a summary of the key updates proposed in the latest draft amendment to the Polish e-invoicing law, which was adopted by the Council of Ministers on 17 June 2025.

Mandatory E-Invoicing Postponed

The government first published a draft law on e-invoicing for B2B transactions in 2021, requiring businesses to use a central platform, known as the National Electronic Invoice System or KSeF, for sending, receiving and archiving e-invoices. The implementation of e-invoicing has been postponed several times since then. The effective date for taxpayers to begin using KSeF is now set at 1 February 2026. The current draft law maintains this timeline while introducing further clarifications and modifications aimed at simplifying e-invoicing procedures and reflecting suggestions from the business and tax professional community.

Key Dates for Implementation

1 November 2025  Preparation phase	Entities will be able to download invoice-issuer certificates to authenticate themselves during KSeF downtimes or when operating in offline mode. The KSeF 2.0 (test environment) will be launched, allowing businesses to test the system. Invoices issued in the test environment (i.e., before February 2026) will have no legal effect. KSeF 1.0 will continue operating alongside version 2.0.
1 February 2026 Large taxpayers	E-invoicing will be mandatory forlarge VAT taxpayers (i.e., businesses with turnover exceeding PLN 200 million in 2024, including VAT). The new threshold gives businesses time to verify 2024 revenues and prepare accordingly.
1 April 2026 All other taxpayers	E-invoicing will become mandatory for all remaining businesses, except micro entrepreneurs, which will be exempt through 31 December 2026.
1 January 2027 Full implementation	From 1 January 2027, all businesses, including micro entrepreneurs, will be required to issue structured e-invoices via KSeF. Penalties will be imposed for noncompliance, such as failure to use KSeF, issuing incorrect offline invoices, late submission of invoices and other violations. Businesses will be required to include the KSeF invoice number in the payment title.

Key Functional Updates

The technical and legal requirements for submitting structured invoices through KseF are as follows:
 

Offline24 mode	Businesses will be permitted to issue invoices in offline mode permanently, not only during the transition period. Offline invoices will have to be submitted to KseF by the following business day. As from 1 February 2027, a fine of up to 100% of the VAT amount on the invoice will be levied for failure to comply. The invoice issue date will always be the date shown on the invoice to reduce any confusion.
Invoice attachments	A new feature will allow e-invoices to be submitted with attachments. This will apply across industries but will be particularly beneficial for sectors such as energy, where invoices may require technical specifications. Only mandatory invoice data will be included in attachments. Documents such as handover protocols or work specifications will have to be managed outside KseF. Promotional or marketing content will not be allowed in attachments. Taxpayers will be required to notify the tax office to use this option starting 1 January 2026.
B2C E-invoicing	Businesses will be permitted to issue structured e-invoices to consumers upon request, but consumer consent will not be required. However, the invoice will have to be delivered outside KseF with a QR code via a method agreed with the consumer.
KseF e-invoice number in payments	Businesses will have to include the KseF invoice number in payment titles. This obligation is postponed until 31 July 2026 to allow for smoother adaptation.
Transition measures and exemptions	Microbusiness exemption: Businesses issuing invoices up to PLN 450 or with monthly turnover below PLN 10,000 will be exempt through 31 December 2026. Cash register invoicing: Invoices will be able to be issued using cash registers, including fiscal receipts with the buyer’s NIP (Polish tax ID), through 31 December 2026.

Data Sharing Between Authorities

The draft law would broaden access to e-invoice data stored in KSeF for public authorities, such as tax offices, the Ministry of Finance, the General Inspector of Financial Information, courts and prosecutors. All accessed data would have to have a "tax secrecy" clause and be treated as classified to ensure confidentiality and proper data protection.

Foreign Taxpayers

Foreign businesses with a Polish VAT number and operating in Poland through a fixed establishment will have to comply with KSeF in the same way as local companies. Therefore, it is important to analyse whether a fixed establishment exists in Poland for VAT purposes.

How Businesses Can Prepare

As mentioned above, the implementation of e-invoicing in Poland will have a substantial impact on businesses so affected businesses should begin preparing now to minimise potential risks as they transition to the new environment. Specific steps that can be taken include:

• Reviewing the current invoicing process;
• Training accounting and tax teams for different scenarios (online, offline, self-invoicing);
• Updating and adapting IT systems as needed to accommodate KSeF 2.0, including the ability to add attachments to invoices and/or to use the offline mode;
• Registering for the invoice-issuer certificate that will be available as from 1 November 2025; and
• Testing systems in the KSeF 2.0 test environment before mandatory implementation.

Emilia Wolnowska
BDO in Poland