Poland’s President signed a law on 27 August 2025 mandating the national electronic invoicing system (KSeF).

Poland’s government has published legislation establishing a mandatory national e-invoicing system (KSeF) for large taxpayers, effective from 1 February 2026, and for others, effective from 1 April 2026, in the Journal of Laws on 1 September 2025.

The legislation took effect (with some exceptions) on 2 September 2025.

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.

Earlier, 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.