Poland is advancing its KSeF 2.0 e-invoicing system, with mandatory implementation starting February 1, 2026 for large companies and April 1, 2026 for all others, followed by micro-businesses in January 2027. Key updates include permanent offline invoicing (Offline24), QR code requirements, API changes, and new compliance rules, with public testing and system rollout progressing through late 2025.
Overview of Poland’s e-invoicing system with the latest deadlines
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
1608
Content accuracy validation date:
14.07.2025
Content accuracy validation time:
10:09h
Poland’s Ministry of Finance is one step closer to modernizing its national e-invoicing system. On 25 June 2025, the updated KSeF 2.0 legislation was sent to Parliament after receiving approval from the Council of Ministers. Final parliamentary and Presidential approval is expected in July 2025.
Here’s a simplified rollout timeline for KSeF 2.0:
· June 2025: Draft legislation published; API documentation released for testing
· July 2025: Final legal approvals expected
· September 2025: Public testing of KSeF 2.0 begins
· November 2025: Certificates issued; production system and mobile app ready
Launch Dates
· 1 Feb 2026: Large companies (PLN 200M+ turnover) must begin e-invoicing
· 1 Apr 2026: All other businesses follow
· 1 Jan 2027: Micro-businesses (under PLN 10k/month) join; enforcement of penalties begins
Offline24 mode becomes permanent, allowing delayed invoice submission with approval. A single QR code format will be used on printed e-invoices. New rules include adding KSeF numbers to bank transfers and invoices. Cash register reporting and compliance penalties start in 2027.
What Else Is Changing:
· B2C e-invoicing option introduced
· Domestic invoices in Offline24 mode are valid
· New regulations clarify GDPR compliance and support invoice attachments
· Limits adjusted for micro-enterprise invoicing
· Clarifications made on transactions excluded from KSe
From the technical perspective, Poland’s FA_VAT (3) schema will replace FA_VAT (2) from February 1, 2026, with updated KSeF 2.0 API documentation supporting integrator testing starting September 30, 2025. The Ministry of Finance launched a KSeF 2.0 info page detailing offline modes, QR code types, and new two-year certificates to replace tokens for authentication by January 2027.
Other news from Poland
New SENT system rules in Poland will cover clothing and footwear from March 2026
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Starting March 17, 2026, Poland’s SENT system—which monitors road and rail transport of goods—will expand to include clothing and footwear. This change comes from a regulation issued by the Minister of Finance and Economy on September 10, 2025. The SENT system will now require reporting for shipments of: Knitted or crocheted clothing (Chapter 61 of CN) over 10 kg Non-knitted clothing (Chapter... Read more
E-invoicing-KSeF 2.0 API Testing begins: the Ministry of Finance opens integration Environment
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has opened the integration environment for KSeF 2.0 API testing, allowing software providers to check system compatibility ahead of the mandatory rollout. A detailed user manual and technical support are available, with key milestones leading up to the full production launch on February 1, 2026. On September 30, 2025, the Ministry of Finance of Poland officially launch... Read more
The Polish Ministry of Finance clarifies VAT rules for Deposit-Refund packaging system.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Ministry of Finance has clarified VAT treatment for beverage packaging under the deposit-refund system: deposits are outside the VAT scope, do not require VAT invoices, and should be recorded in the non-fiscal section of receipts. If packaging is not returned, the business introducing it must increase its VAT base by the unreturned deposit value and report it in the following year’s first VAT... Read more
Ministry of Finance Releases Updated Q&A on KSeF 2.0 ahead of the 2026 rollout.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has released an updated Q&A guide on the National e-Invoice System (KSeF 2.0) to help taxpayers prepare for its phased rollout starting February 1, 2026. The resource clarifies system features, access options, and implementation steps, ensuring businesses are ready for the transition to structured e-invoicing. The Ministry of Finance of Poland has published a revised... Read more
Poland launches a new version of the e-receipts mobile app.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched an updated version of the free e-Receipts mobile app, enabling users to receive, store, and share electronic receipts across multiple devices for seamless expense management. The app, part of the government’s digital initiative, also allows manual entry of paper receipts, warranty tracking, and reporting of purchase irregularities. The Ministry of Finance... Read more
Poland to Launch KSeF 2.0 Test Environment in September ahead of full rollout in 2026 and officaly adoption of E-invoice legislation
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland is preparing to launch a new version of its e-invoicing platform, KSeF 2.0, with a test environment becoming available in September 2025. This transition follows the recent signing of new e-invoicing legislation and is set to officially launch for businesses on February 1, 2026, with a later date for smaller companies. E-invoicing in Poland: as of 1st September, the test version of the Nati... Read more
Poland set to launch VAT Deposit System in October 2025: important features
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland will introduce a new VAT deposit system (kaucyjny system) on 1 October 2025, requiring refundable deposits on single-use beverage packaging, with VAT applied only to unreturned deposits. The rules clarify VAT liability, allow refunds via cash or non-cash methods, and oblige businesses across the supply chain to update invoicing, reporting, and refund systems to avoid penalties. Poland is pr... Read more