Poland’s Ministry of Finance has confirmed the mandatory rollout of the National e-Invoicing System (KSeF) starting in 2026, with large taxpayers required to adopt it from February 1 and all others from April 1. While the final legislation is now expected in Q2 2025, the government has already opened public consultations and plans to release test environments—API access from September 30, 2025, and a taxpayer application from November 2025. These measures aim to help businesses prepare for full KSeF adoption, although technical schema updates (FA(3)) are still pending.
Poland's Ministry of Finance confirms that KSeF launches an e-invoicing system starting in 2026.
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
1413
Content accuracy validation date:
16.04.2025
Content accuracy validation time:
08:16h
The Polish Ministry of Finance (MoF) has confirmed its commitment to implementing the National e-Invoicing System (KSeF), with mandatory adoption still set to begin in February 2026, despite slight delays in finalizing the legislation.
Revised Timeline: The draft legislation, initially expected in Q1 2025, will now be submitted to the Council of Ministers in Q2 2025, potentially after another round of public consultations.
As we stated before, the Ministry of Finance presents the current status of the draft legal, technical, and business solutions and the plan to implement the mandatory KSeF system.
During the verification of the business and technical assumptions of the project, the ministry took into account all the key demands submitted by entrepreneurs regarding the issuance of e-invoices in KSeF.
Entrepreneurs may submit additional comments and opinions on the project until 25 April 2025 by writing to sekretariat.PT@mf.gov.pl
After analyzing the possibilities of changes from a business and legal perspective and analyzing the technical possibilities of preparing the system, the Ministry of Finance confirms the introduction of the obligation to issue e-invoices for all taxpayers (active and exempt from VAT) in two main stages with an additional postponement for the smallest entrepreneurs:
Mandatory rollout:
· Large taxpayers: Required to use KSeF starting 1 February 2026.
· All other businesses: Deadline set for 1 April 2026.
However, the ministry is still analyzing input from the November 2024 public consultations but has not yet addressed updates to the FA(3) technical schema, a critical component for system integration.
Also, the ministry emphasized plans for information campaigns to help businesses prepare, though specific details remain undisclosed.
It is planned that in Q2 2025 there will be revised legislation, expected to proceed to the Sejm (Polish parliament), and for 2026, phased mandatory adoption begins.
Also, the ministry states that, from September 30, it will be possible to test the programming interface (API) of KSeF 2.0 (which will be available for use from February 1, 2026) in an open manner by all integrators and large companies.
In turn, from November 2025, it is planned to provide a test version of the KSeF 2.0 Taxpayer Application so that all entrepreneurs can learn about the solutions and functionalities of the system. Such a solution will allow taxpayers to prepare for the mandatory KSeF in advance, familiarize themselves with the operation of the appropriate software, and learn about the functionalities that they will use from February 1, 2026, or from April 1, 2026. Thanks to this, taxpayers will be able to use the system more confidently and effectively after its introduction. Invoices issued in the KSeF 2.0 test environment (API interface and KSeF Taxpayer Application) will not have any legal effects. The production version of the system, i.e., allowing for issuing invoices in real economic transactions, will be made available on 1 February 2026. From that moment on, entities covered by mandatory invoicing, in accordance with the presented schedule, will be obliged to issue invoices in KSeF.
Other news from Poland
Poland to Require Mandatory Return and Disposal of Unused Cash Registers from July 2026
Public
Poland
Author: Nikolina Basić
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
Public
Poland
Author: Nikolina Basić
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?
Public
Poland
Author: Nikolina Basić
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
Author: Dejan Šijačić
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? Login
Ministry of Finance of Poland Launched Demo of KSeF 2.0 Taxpayer Application
Public
Poland
Author: Nikolina Basić
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)
Public
Poland
Author: Nikolina Basić
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
Public
Poland
Author: Nikolina Basić
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