Poland’s Council of Ministers has approved a draft law mandating phased use of the National e-Invoicing System (KSeF) from 2026, with full rollout by 2027. The measure aims to streamline invoicing, reduce tax fraud, and accelerate VAT refunds.

Poland’s Council of Ministers have approved a draft law introducing the obligation to use the National e-Invoicing System (Krajowy System e-Faktur, KSeF) on 17 June 2025. This announcement was made by Poland’s Ministry of Finance on the same day.

In the next stage of the legislative process, the draft law will be submitted to the Sejm (Polish parliament).

The draft law proposes the introduction of a mandatory issuance of e-invoices for all taxpayers (both active and VAT-exempt), in two stages:

  • From 1 February 2026 for large taxpayers (with sales exceeding PLN 200 million including tax in 2024),
  • From 1 April 2026 for other businesses.

For the smallest taxpayers, whose transactions involve small amounts (up to a total monthly sales value of PLN 10,000), the implementation deadline will be postponed to 1 January 2027.

Additionally, VAT RR invoices documenting the purchase of agricultural products from lump-sum farmers will not be subject to the obligation to be issued in KSeF. Issuing these documents in the system will be possible voluntarily from 1 April 2026.

Until the end of 2026, businesses will still be able to issue invoices using cash registers. Furthermore, the deferral of penalties until the end of 2026 will provide taxpayers additional time to properly implement the obligations without potential sanctions for errors. At the same time, until the end of next year, the obligation to include the KSeF number in the payment titles for e-invoices is postponed. This solution aims to give companies extra time to adapt to the new requirements. Thanks to this, businesses will be able to calmly prepare for the transition to electronic invoice circulation.

The bill also reduces the basic deadline for tax offices to issue VAT refunds from 60 to 40 days.

Earlier, Poland’s Ministry of Finance proposed a legislation on 12 April 2025 to delay the ban on using cash register invoices and Polish tax identification number (NIP-bearing receipts) as simplified invoices. The proposed law also calls for the requirement to include the KSeF number in payments.