What are the latest changes in KseF in Poland?

Poland's Ministry of Finance has revised the implementation timeline for the National e-Invoice System (KSeF), introducing a phased rollout starting February 1, 2026, for large businesses and April 1, 2026, for all VAT payers. The draft law also includes temporary exemptions, such as allowing traditional invoices for small transactions and postponing penalties and payment requirements until mid-2026, easing the transition to mandatory e-invoicing.

The Ministry of Finance has recently proposed a draft law that brings changes to the National e-Invoice System (KSeF) and extends certain deadlines for businesses.

The new draft law outlines that the obligation to use KSeF will be implemented in two stages. Starting on 1 February 2026, it will apply to businesses with sales exceeding PLN 200 million in 2025. From 1 April 2026, all other VAT payers will be included.

The Ministry has also introduced several facilitation measures and deadline extensions to help businesses adapt to the new e-invoicing system. For instance, until 31 July 2026, the KSeF number will not be required in payments, and penalties for non-compliance will not be imposed. Additionally, digitally excluded taxpayers can issue traditional invoices for amounts up to PLN 450 gross until 30 September 2026. A significant change is that businesses can now issue e-invoices for consumers. This provides greater flexibility and allows for a smoother transition to full digitalization. The new regulations also include a new e-invoice structure, FA(3), which allows for attachments.