The phased implementation begins with the largest taxpayers, requiring those with 2024 sales over PLN 200 million to comply by 1 February 2026.
Poland’s President signed into law a mandate on 27 August 2025, for the national electronic invoicing system (KSeF), requiring all taxpayers, including those exempt from VAT, to issue electronic invoices.
The implementation will be phased, starting with the largest taxpayers, specifically those with 2024 sales exceeding PLN 200 million, who must comply by 1 February 2026.
Other businesses, except the smallest enterprises with monthly sales under PLN 10,000, will need to comply by 1 April 2026. The smallest companies have until 1 January 2027 to adopt the system.
Earlier, Poland’s Council of Ministers approved a draft law introducing the obligation to use the National e-Invoicing System (KSeF) on 17 June 2025.