The Council of Ministers approved the bill introducing KSeF, aimed at simplifying document circulation, easing invoice handling for businesses, and reducing tax fraud.

The Poland Council of Ministers adopted a draft law amending the VAT Act and certain other laws regarding the National e-Invoicing System (KSeF) on 17 June 2025.

This announcement was made by Poland’s Ministry of Finance on 18 June 2025.The draft confirms all key demands concerning the issuance of e-invoices that were raised by businesses during consultations.

Next steps in implementing KSeF will include the publication of technical documentation, planned system tests, issuance of certificates, and the provision of testing environments.

Council of Ministers confirms proposed facilitations

The Council of Ministers has approved a bill introducing the obligation to use the KSeF. This is a key step in the digitalisation of Poland’s tax system, aimed at simplifying document circulation, easing invoice handling for businesses, and reducing tax fraud. The next stage of the legislative process will see the draft submitted to the Sejm (the lower house of parliament).

The draft provides for the mandatory issuance of e-invoices by all taxpayers (both VAT-registered and exempt), in two stages:

  • From 1 February 2026 – for large taxpayers (with 2024 sales exceeding PLN 200 million including VAT)
  • From 1 April 2026 – for all other businesses

For micro-taxpayers, whose transactions involve small amounts (total monthly sales up to PLN 10,000), the implementation will be postponed until 1 January 2027.

Additionally, RR VAT invoices documenting the purchase of agricultural products from flat-rate farmers will not be subject to the mandatory KSeF issuance. Issuing such invoices through the system will be voluntary from 1 April 2026.

Until the end of 2026, businesses will still be able to issue invoices using cash registers. Moreover, penalties will be deferred until the end of 2026, providing taxpayers with additional time to properly implement their obligations without the risk of sanctions for errors.

Likewise, the requirement to include the KSeF number in bank transfer titles for e-invoices will also be postponed until the end of next year, allowing more time for businesses to adjust to the new requirements. This is intended to help companies smoothly transition to electronic invoicing.

Further Implementation Stages

As previously announced, by the end of June the Ministry of Finance will publish the API interface documentation for KSeF 2.0 and the documentation for the new logical structure FA(3). This will allow software integrators and companies to begin preparing for system implementation in a test environment.

In the coming period, intensive support activities are planned to assist businesses and software providers in preparing for KSeF. Special attention will be given to accountants and accounting offices, who will play a key role in implementing the new system for their clients.The Ministry will also cooperate with financial and accounting system integrators used by businesses to help them adjust their IT tools to meet the new requirements and ensure compatibility with KSeF 2.0.

Next steps will include the launch of open API testing and the release of the test version of the KSeF 2.0

Taxpayer Application.

At every stage of the KSeF rollout, the Ministry of Finance will provide technical support and assist companies in adapting to the new requirements. Businesses will have access to training materials, webinars, and consultations to help them understand and implement the new rules. The goal of these efforts is to ensure a smooth and secure transition to the new invoicing model.

Other changes to the VAT Act

In connection with the introduction of KSeF 2.0, the draft law also provides for shortening the standard VAT refund period from 60 to 40 days. As a result, taxpayers will receive funds from the tax office more quickly, which will help improve their financial liquidity.

The deadline for settling VAT on so-called “unreturned deposits” for packaging covered by the deposit system will be postponed by one month. The decision to extend the deadline for the first settlement, which taxpayers and payers are required to carry out, responds to demands raised by business organisations. This change aims to make it easier for companies to properly comply with the new tax obligations. An additional month to settle VAT will allow businesses to better prepare for the implementation of the new rules and avoid potential reporting errors.