Poland – Mandatory e-Invoicing (KSeF) Set To Go Live only In 2026


The mandatory e-invoicing system in Poland (the so-called ‘KSeF’) initially was meant to go live as of July 2024. However, due to a number of IT issues diagnosed within the KSeF system, in January this year the new Polish Minister of Finance confirmed that the e-invoicing system will definitely not come into force on a mandatory basis either in July 2024 or on any other date in 2024. Since then, two sets of consultations have been carried out – including the most recent public consultation completed on the 19th of April – as a result of which today the Polish Minister of Finance announced that the nature and scale of the IT issues detected during the recent audits requires a development of a new architecture of the entire e-invoicing system.

 

What is more, the new Polish Minister of Finance has decided to go for a phased implementation of the mandatory e-invoicing system, as follows:

 

  • taxpayers with the annual revenue above PLN 200mln will be obliged to use the e-invoicing from 1 February 2026; and
  • for all other taxpayers the e-invoicing will become mandatory only from 1 April 2026.

 

Source: Polish Press Agency (information in link in Polish only) Andrzej Domański: obligatoryjny KSeF dla dużych firm od 1 lutego 2026 r., dla innych od 1 kwietnia 2026 r.  | Polska Agencja Prasowa SA (pap.pl)