Polish taxpayers must prepare for structured invoicing under KSeF by February 2026, though most won’t issue invoices immediately.
Structured Invoicing Implementation Postponed
Although structured invoicing has been mandatory since February 2026, most taxpayers do not have to issue invoices using KSeF starting from this month. Postponements – both legal and not entirely compliant with the law – mean that electronic and paper invoices are still in circulation.
Invoice receipts and invoices issued from cash registers continue to be used alongside traditional forms of invoicing.
Preparation for KSeF Remains Essential
Despite the delays, taxpayers must prepare to receive structured purchase invoices from February onwards. The requirement to adopt KSeF remains in effect.
Large companies are increasingly announcing their use of KSeF and their preference to receive structured invoices.
Beyond KSeF Obligations
The transition to structured invoicing represents more than just new obligations under the KSeF system. It signals a broader shift in Poland’s tax documentation practices.