Fiscal subject related
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 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? LoginNew cash register regulation in Poland came into force

A new Polish regulation on cash registers took effect on 1 July 2025, updating the 2019 framework with expanded definitions, new reporting types, and detailed technical and operational rules. It introduces stricter obligations for fiscal receipts, error corrections, and return handling, as well as enhanced requirements for device maintenance, data storage, and user training. 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