As a reminder, mandatory KSeF obligations were postponed until February 1, 2026.
Finally, President Andrzej Duda signed a law moving the implementation deadline of mandatory KSeF to February 1, 2026. Also, the Ministry of Finance will propose solutions to simplify the use of mandatory KSeF in the second stage of the legislative process; they divided the legislative work on amending the KSeF law into two parts for better consultation with businesses.
Official adoption of postponements of the e-invoice system and new updates in Poland
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
585
Content accuracy validation date:
21.06.2024
Content accuracy validation time:
08:09h
The signed act provides for the necessary postponement of the date of entry into force of the mandatory KSeF to February 1, 2026, and maintains six-month deferrals (until the end of July 2026) of some obligations related to the KSeF. In order to give entrepreneurs the opportunity to become better acquainted with the proposed changes and to undergo reliable consultations, the Ministry of Finance decided to divide the legislative work on the act amending the KSeF Act into two parts.
In the second legislative draft, the ministry will present proposals to simplify the obligations related to the implementation of the KSeF and propose the phased entry into force of the mandatory KSeF:
- February 1, 2026, for entrepreneurs whose sales value (including the tax amount) exceeded PLN 200 million in 2025,
- April 1, 2026, for other entrepreneurs
Another novelty is that a production version of the KSeF Mobile Application has been made available by the Ministry of Finance. The production version of the KSeF Mobile Application allows for issuing basic invoices and corrections on smartphones, as well as viewing received and issued invoices. Despite the postponement, the Ministry of Finance continues to provide free tools for taxpayers to use the KSeF system, with the mobile application available on Google Play and the App Store. More information about the service can be found on the website of the Ministry of Finance: KSeF Mobile Application.
Other news from Poland
The Polish Ministry of Finance clarifies VAT rules for Deposit-Refund packaging system.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Ministry of Finance has clarified VAT treatment for beverage packaging under the deposit-refund system: deposits are outside the VAT scope, do not require VAT invoices, and should be recorded in the non-fiscal section of receipts. If packaging is not returned, the business introducing it must increase its VAT base by the unreturned deposit value and report it in the following year’s first VAT... Read more
Ministry of Finance Releases Updated Q&A on KSeF 2.0 ahead of the 2026 rollout.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
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.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched an updated version of the free e-Receipts mobile app, enabling users to receive, store, and share electronic receipts across multiple devices for seamless expense management. The app, part of the government’s digital initiative, also allows manual entry of paper receipts, warranty tracking, and reporting of purchase irregularities. The Ministry of Finance... Read more
Poland to Launch KSeF 2.0 Test Environment in September ahead of full rollout in 2026 and officaly adoption of E-invoice legislation
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
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
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
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
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
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.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
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