Fiscal subject related
The Polish government has announced a significant delay in the implementation of mandatory e-invoicing, originally set to come into force on July 1, 2024. According to a new law passed on May 9, 2024, the mandatory use of structured invoices in the National E-Invoice System (KSeF) has been postponed to 2026. This change is crucial for many Polish entrepreneurs, who now have additional time to prepare for the transition.
As a reminder, the introduction of mandatory electronic invoicing in the KSeF system was initially announced some time ago, posing numerous challenges for businesses. The implementation faced complications, including serious system errors, which ultimately led to the postponement. According to current announcements, the first entities will be required to switch to mandatory e-invoicing on February 1, 2026.
The delay was anticipated as work on simplifying and improving the KSeF system had been announced weeks prior. The negative results from KSeF efficiency tests revealed that the system did not function as expected. Consequently, the Ministry of Finance decided to postpone the mandatory implementation deadlines to allow time for necessary corrections. The goal is to ensure the system works properly, maintains tax compliance, and is user-friendly for entrepreneurs.
The revised deadlines for mandatory e-invoicing in the KSeF system are as follows:
- February 1, 2026: Companies with sales exceeding PLN 200 million must use structured invoices.
- April 1, 2026: All other Polish entrepreneurs will be required to comply.
The latest updates last from the 4th of October 2024, when the Ministry of Finance informed that the final consultations on the KSeF system will be held between October 2024 and November 2024.
The postponed date aims to provide a chance for entrepreneurs to attend the consultation despite the ongoing flooding in parts of Poland.
Other news from Poland
Poland to Require Mandatory Return and Disposal of Unused Cash Registers from July 2026
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance plans targeted VAT Act amendments effective July 1, 2026, introducing stricter rules for handling fiscal devices. Businesses will be required to deregister and return all unused cash registers to manufacturers for disposal, with penalties for non-compliance to prevent misuse of outdated equipment. The Ministry of Finance has announced a focused set of amendments to the... Read more
Poland Sets 2027 Deadline: Simplified Invoices Must Move from Cash Registers to KSeF
Poland
Author: Nikolina Basić
Poland will temporarily allow simplified invoices issued from cash registers—including receipts with a buyer’s NIP—to remain outside the mandatory KSeF system until 31 December 2026. Starting 1 January 2027, all simplified invoices must be issued through KSeF, ending the option to generate them directly from cash registers. The introduction of the National e-Invoicing System (KSeF) in Poland is co... Read more
Pro Forma Invoices and E-invoicing: what changes after February 1, 2026?
Poland
Author: Nikolina Basić
Pro forma invoices will continue to be allowed as non-tax, purely informational business documents, but they will not be issued or processed in KSeF because they are not recognized as invoices under the VAT Act. From 2026 onwards, only legally defined VAT invoices will pass through KSeF, while pro formas may still be shared externally (PDF, email, systems) as offer or preview documents. For many y... Read more
New document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginMinistry of Finance of Poland Launched Demo of KSeF 2.0 Taxpayer Application
Poland
Author: Nikolina Basić
On November 15, 2025, the Polish Ministry of Finance released the KSeF 2.0 Taxpayer Application demo for testing before its February 1, 2026, launch. Users can issue and manage invoices in a simulated environment. On November 15, 2025, the pre-production environment (Demo) of the KSeF 2.0 Taxpayer Application was made available by Polish Ministry of Finance. The demo version allows users to test t... Read more
Poland prepares for Mandatory B2B E-Invoicing with new KSeF Tools- Certificates and Authorizations Module (MCU)
Poland
Author: Nikolina Basić
Starting February 1, 2026, Poland mandates B2B invoicing via the National e-Invoice System (KSeF). To support this, the Ministry of Finance released key tools, including the MCU for managing access and digital certificates, which are essential for KSeF 2.0 access. Starting February 1, 2026, Poland will require businesses to use the National e-Invoice System (KSeF) for B2B invoicing. To help compan... Read more
E-invoicing in Poland: Ministry of Finance launches demo version of KSeF 2.0 API
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched the pre-production (Demo) environment for the new KSeF 2.0 API, enabling businesses and software providers to test integrations under real authentication conditions. The demo, accessible at ksef-demo.mf.gov.pl, mirrors live system functionality without legal effects, supporting companies in preparing for mandatory e-invoicing rollout The Ministry of Financ... Read more