Poland confirmed no changes to the National e-Invoicing System (KSeF) schedule and raised the VAT exemption to PLN 240,000 in its latest guidance on 30 May 2025.
Poland’s Ministry of Finance has released additional guidance on the National e-Invoicing System (KSeF) on 30 May 2025.
The National e-Invoicing System was initially scheduled to become mandatory on 1 July 2024, but its implementation has been postponed to 1 February 2026. Additionally, some related obligations have been deferred until July 2026.
The mandatory rollout of KSeF remains on schedule. Large taxpayers (sales over PLN 200 million in 2024) must comply by 1 February 2026, while all other businesses (up to PLN 450 per invoice or PLN 10,000 total monthly sales) have until 1 April 2026.
The latest guidance confirms no changes to the original KSeF implementation schedule, except for an increased VAT exemption threshold to PLN 240,000. Additionally, the guidance includes permanently adopting the “offline24” mode and an expanded list of entities eligible to receive invoices outside of KSeF, including non-business individuals and entities without identification numbers.
