Poland will expand the permitted use of virtual cash registers to include vending machines and likely parking services via mobile apps starting in 2026. Detailed implementation guidelines are expected from the Ministry of Finance by the end of 2025. The Ministry of Finance of Poland has announced regulatory changes expanding the use of virtual cash registers—software-based cash registers&mda... Read more

Poland has released new draft legislation for KSeF 2.0, introducing key updates such as Offline24 invoicing, stricter correction invoice rules, expanded eligibility for receiving invoices outside KSeF, and new authentication requirements. The updated framework, part of Poland's mandatory e-invoicing rollout planned for February or April 2026, also includes provisions for structured attachments, ex... Read more

Starting 1 February 2026, Poland's National e-Invoice System (KSeF) becomes mandatory, but exemptions will apply to industries where e-invoicing is impractical, such as transport, financial services, and certain cross-border transactions. A draft regulation from May 2025 allows the Minister of Finance to define these exemptions, enabling businesses in complex sectors to avoid mandatory use of KSe... Read more

Poland’s latest KSeF draft, published on May 30, 2025, proposes a temporary delay in VAT settlement deadlines for businesses implementing the new deposit system for beverage packaging. Instead of reporting in January 2026, affected businesses and representatives will now declare and pay the VAT difference in February 2026, easing the administrative burden of the system’s initial rollout. In the la... Read more

Starting January 1, 2026, businesses in Poland will be allowed to attach supporting documents—such as specifications or product details—to structured invoices submitted through the KSeF system, using the FA(3) schema. To use this feature, companies must notify the tax office via the e-Tax Office and ensure their software supports the new format, as attachments carry cybersecurity considerations an... Read more

Offline24 Mode in Poland’s KSeF allows businesses to issue structured invoices without immediate internet access, provided they upload the invoice to the system by the next business day. This mode, becoming a permanent option from 2026, is ideal for businesses in areas with unstable connectivity and requires an official issuer certificate for use. Read more

On May 30, 2025, the Polish Ministry of Finance released the KSeF 2.0 package following April's public consultations, introducing a new draft law, implementing regulations, updated thresholds, and technical guidance for the mandatory B2B e-invoicing rollout. The phased implementation begins in February 2026 for large businesses, expanding to all taxpayers by April 2026, with further obligations an... Read more