Fiscal subject related
- The National e-Invoicing System (KSeF) is currently a voluntary solution for e-invoicing.
- KSeF will become mandatory by July 2024, with a deadline of January 2025 for certain taxpayers.
- This will affect B2B domestic transactions in Poland, excluding B2C transactions and invoices issued under certain schemes.
- An e-invoice is a structured invoice in XML format.
- It can be generated and sent to KSeF using a free MF web application or a commercial invoice-issuing program.
- Businesses need to notify the use of KSeF to tax authorities and create an individual account in the system.
- Buyers can access e-invoices through the MF web application or their own financial and accounting program after authentication.
- Access to the MF web application can be for production, demo, or testing purposes.
- Invoices are sent to KSeF for verification and storage and can be consulted for 10 years.
- The structure for e-invoices in KSeF differs from other electronic invoice structures in public procurement and concessions.
Other news from Poland
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Ministry of Finance Releases Updated Q&A on KSeF 2.0 ahead of the 2026 rollout.

The Polish Ministry of Finance has released an updated Q&A guide on the National e-Invoice System (KSeF 2.0) to help taxpayers prepare for its phased rollout starting February 1, 2026. The resource clarifies system features, access options, and implementation steps, ensuring businesses are ready for the transition to structured e-invoicing. The Ministry of Finance of Poland has published a revised... Read more
Poland launches a new version of the e-receipts mobile app.

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Poland to Launch KSeF 2.0 Test Environment in September ahead of full rollout in 2026 and officaly adoption of E-invoice legislation

Poland is preparing to launch a new version of its e-invoicing platform, KSeF 2.0, with a test environment becoming available in September 2025. This transition follows the recent signing of new e-invoicing legislation and is set to officially launch for businesses on February 1, 2026, with a later date for smaller companies. E-invoicing in Poland: as of 1st September, the test version of the Nati... Read more
Poland set to launch VAT Deposit System in October 2025: important features

Poland will introduce a new VAT deposit system (kaucyjny system) on 1 October 2025, requiring refundable deposits on single-use beverage packaging, with VAT applied only to unreturned deposits. The rules clarify VAT liability, allow refunds via cash or non-cash methods, and oblige businesses across the supply chain to update invoicing, reporting, and refund systems to avoid penalties. Poland is pr... Read more
Large tax inspections in Poland – fines for missing receipts

Poland has intensified tax inspections this summer, targeting especially seasonal retailers and focusing on the proper issuance and delivery of fiscal receipts, with fines of up to PLN 1,000 per violation. Authorities emphasize that printed receipts must be physically handed to customers (or sent electronically if agreed), and failure to do so—even if printed—is treated as a violation. Tax audits... Read more
Polish Parliament approves rollout of National e-Invoice System.

Poland’s Parliament has approved the phased rollout of the National e-Invoice System (KSeF), making e-invoicing mandatory starting February 1, 2026 for large businesses, with full adoption by 2027. The reform includes delayed penalties and register transition, along with a shortened VAT refund period from 60 to 40 days to support business cash flow. Few days ago, the Sejm passed a bill int... Read more