From February 1, 2026, Poland’s largest taxpayers with gross sales exceeding 200 million PLN in 2024 will be required to issue invoices using the National e-Invoice System (KSeF).
Upcoming KSeF Requirements
From February 1, 2026, Poland’s largest taxpayers with gross sales exceeding 200 million PLN in 2024 will be required to issue invoices using the National e-Invoice System (KSeF).
Corporate Preparations
We asked selected companies how they are preparing for the implementation of KSeF, including how they will deliver invoices to customers and whether customers can obtain paper invoices or visualizations of structured invoices.
Orlen’s Approach
Orlen has stated that rules for issuing invoices to individual customers and foreign entities will remain unchanged.



