Poland’s Council of Ministers approved a draft law mandating the National e-Invoicing System (KSeF), pending parliamentary review and expected enactment by July 2025.

Poland announced that the final schema, FA_VAT (3), will supersede the currently applicable version, FA_VAT (2), and take effect on 1 February 2026.

The new API documentation helps integrators prepare for KSeF 2.0 TEST environment testing, available from 30 September 2025.

The Ministry of Finance (MoF) has introduced a dedicated KSeF 2.0 information page, aligned with the current draft legislation. It addresses key features that concern businesses, which include:

  1. Offline Modes: Four offline modes are defined.
  2. QR Codes: Two types of QR codes have been defined.
  3. KSeF Certificates: The Ministry of Finance has announced that, starting November 1, 2025, taxpayers and authorised representatives can apply for two-year KSeF certificates, which will replace tokens as the authentication method from 1 January 2027.
  4. KSeF Number or Collective ID: The MoF mandates entities to include a KSeF number or collective ID on bank transfers for e-invoices issued online or offline.

Poland’s Council of Ministers approved a draft law on 17 June 2025 to mandate the use of the National e-Invoicing System (KSeF). The draft is under review in Parliament, with the legislation expected to be enacted by July 2025.