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
New document was uploaded: Ordinance of the Minister of Finance from June 30, 2025 regarding software-based cash registers

This regulation applies to cash registers in the form of software in Poland and exists along with the general regulation for cash registers in the form of hardware. This applies to specific sectors and contains legal and technical requirements for these cash registers. Read more
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Already subscriber? LoginNew document was uploaded: Ordinance of the Minister of Finance from June 25, 2025 regarding cash registers

This regulation regulates the method of keeping sales records using cash registers in Poland, including those for special use for a given type of activity, and the conditions and method of using cash registers, including the method of ending the use of cash registers in the event of termination of business activity or the operation of cash registers, the method of issuing documents from cash registers and special cases of issuing proof of sale to the buyer, and other requirements… Read more
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Already subscriber? LoginNew cash register regulation regarding software-based cash registers in Poland came into force.

As of July 2025, Poland has implemented a new regulation specifically governing software-based cash registers, replacing the 2020 rules and introducing enhanced definitions, cryptographic standards, and system modes. The regulation sets stricter technical, reporting, and data transmission requirements, including mandatory use of fiscal certificates, SHA2 encryption, and real-time or on-demand uploads to the Central Repository of Cash Registers (CRCR). Read more
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Already subscriber? LoginCash register obligation from July 2025 for certain industries

From July 1, 2025, Polish businesses selling items like e-cigarettes, alcohol-based disinfectants, and heating fuels must use cash registers from the first złoty, regardless of turnover. While the PLN 20,000 exemption still applies to small or specific businesses, further obligations will extend to parking services in 2026 and vending machines in 2027. Starting July 1, 2025, Polish businesses sell... Read more
Updates for Virtual cash registers in Poland

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 updates KSeF 2.0 with new draft legislation.

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
Who is exempt from Poland’s Mandatory e-Invoicing System (KSeF) in 2026?

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