Fiscal subject related
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
Ministry of Finance of Poland: Penalties for E-invoice (KseF) errors will be proportional.
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has announced that penalties related to the mandatory National e-Invoicing System (KSeF) will be applied with flexibility and proportionality. While KSeF becomes mandatory in 2026, financial sanctions will only begin on January 1, 2027, with 2026 serving as a transition period for businesses to adapt, and penalties thereafter assessed case-by-case depending on the se... Read more
Railway cash register obligation in Poland: deadline delayed for 2027
Poland
Author: Nikolina Basić
Poland’s Sejm has approved a bill postponing the obligation for rail carriers to use cash registers from January 1, 2026, to April 1, 2027, to give operators more time to prepare. The delay is intended to align transport regulations with broader tax system developments and ensure that national tax recording systems are fully ready before the requirement takes effect. The Sejm has officially passed... Read more
Poland launches first wave of mandatory KSeF B2B E-invoicing-overview
Poland
Author: Nikolina Basić
Poland has launched the first phase of mandatory B2B e-invoicing via the National e-Invoice System (KSeF), requiring large taxpayers (PLN 200m+ turnover) to issue invoices through KSeF from 1 February 2026, with wider rollout in April 2026 and micro-enterprises joining in 2027. Final regulations from the Polish Ministry of Finance confirm the FA(3) XML standard, phased compliance milestones, trans... Read more
New document was uploaded: E-commerce Poland - Legal requirements
Poland
Author: Nikolina Basić
The purpose of this document is to explain how electronic chargers for electronic vehicles are treated in terms of whether are they subjects of fiscalization or not, whether there is an obligation to use and process transactions via cash registers, an obligation to issue fiscal receipts, etc Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginE-invoicing-KSeF to launch on schedule, no delays confirmed
Poland
Author: Nikolina Basić
Poland has confirmed that the National e-Invoice System (KSeF) will go live as planned from 1 February 2026, with a phased rollout based on turnover thresholds, strong security measures in place, and no penalties applied during 2026, as sanctions will only start from 1 January 2027. The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on tim... Read more
Who needs a cash register in 2026 in Poland?
Poland
Author: Nikolina Basić
From 2026, most businesses selling to consumers in Poland must use cash registers, with exemptions mainly based on a PLN 20,000 turnover threshold, specific exempt industries, or payment methods such as bank transfers and mail order sales. The rules apply through 2027 and exclude B2B sales, real estate, and depreciable fixed assets from the turnover test. As we enter 2026, new tax regulations are... Read more
KseF 2.0: Important Deadlines for Polish Retailers
Poland
Author: Tara Nedeljković
Although KSeF 2.0 is primarily a B2B system, it introduces major changes for B2C retailers by requiring all VAT taxpayers to receive invoices via KSeF from February 2026 and progressively mandating invoice issuance through KSeF for retailers from April 2026. From 1 January 2027, cash register receipts with a buyer’s NIP will be prohibited, making KSeF the mandatory channel for such consumer invoic... Read more