Poland’s National e-Invoice System becomes mandatory, with phased implementation deadlines based on company size.
What is the National e-Invoice System and Who Does It Cover?
The National e-Invoice System (KSeF) will be used for issuing, sending, receiving, and storing invoices in business-to-business transactions. In the first phase, the system will cover companies that had revenues exceeding 200 million zł in 2024. In the second phase, starting April 1 of this year, the system will cover all other companies except the smallest ones, which will be included in the system starting January 1, 2027. According to regulations, the smallest companies are those with monthly revenues subject to documentation through KSeF not exceeding 10,000 zł monthly.
Early Development of KSeF
The implementation date for KSeF has been postponed several times. Work on the legislation began in 2020. In December of that year, the Council of Ministers’ Legislative and Program Works List published information about planned amendments to the Act on Tax on Goods and Services, aimed at introducing a system for issuing, sending, and storing invoices.
New Implementation Schedule for KSeF
In 2022, the mandatory implementation date for KSeF was moved to January 1, 2024, and in a subsequent amendment to the Act, this deadline was further postponed to July 1, 2024, for large companies and January 1, 2025, for other VAT taxpayers. However, in January 2024, then newly appointed Finance Minister Andrzej Domański announced that errors had been discovered in the system that prevented the introduction of KSeF in 2024. After an audit, the Ministry of Finance decided on such a significant system overhaul that it was practically rebuilt from scratch, while simultaneously changing the system’s launch date. At the end of April 2024, Minister Domański announced that KSeF would be launched on February 1, 2026, for large companies and on April 1 for other taxpayers.
Transitional Period for Smallest Taxpayers
In a subsequent amendment to the regulations, adopted by the Sejm in July 2025, a transitional period was introduced for the smallest taxpayers. This provides a solution under which they will be required to join KSeF from January 1, 2027.