From 1 February 2026, large businesses must issue invoices through KSeF. All other businesses will follow from 1 April 2026.
Poland is preparing to roll out its National e-Invoicing System (KSeF), a digital platform for issuing, sending, receiving, and storing structured invoices. The Ministry of Finance and the National Revenue Administration (KAS) outlined the system’s phased implementation at a press conference on 16 January.
From 1 February 2026, businesses with total sales including tax exceeding PLN 200 million in 2024 must issue invoices through KSeF. All other businesses will follow from 1 April 2026. Companies with monthly invoiced transactions under PLN 10,000 (gross) are exempt from issuing invoices via KSeF until the end of 2026, but from 1 February all entities must receive invoices through the system.
Minister Marcin Łoboda, Secretary of State at the Ministry of Finance and Head of KAS, said the system strengthens security, protects data, automates accounting, reduces errors, and guarantees access to invoices for 10 years without manual storage.
The Ministry conducted one of its largest public consultations, involving entrepreneurs, industry groups, accountants, tax advisors, the IT sector, and local government units, with 98% of submitted comments incorporated into legislation. Minister Zbigniew Stawicki, Undersecretary of State and Deputy Head of KAS, confirmed that businesses will not be penalised for incorrect use of KSeF until the end of 2026.
Information and training activities have been ongoing since summer 2025, with KSeF open days scheduled at tax offices nationwide on 24, 25, and 31 January 2026. Minister Stawicki urged companies to adapt early, assuring that KAS regional structures remain fully available to support taxpayers and all KSeF stakeholders.
