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:
2923
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
KseF 2.0: Important Deadlines for Polish Retailers
Public
Poland
Author: Tara Nedeljković
Poland
Author: Tara Nedeljković
Although KSeF 2.0 is primarily a B2B system, it introduces major changes for B2C retailers by requiring all VAT taxpayers to receive invoices via KSeF from February 2026 and progressively mandating invoice issuance through KSeF for retailers from April 2026. From 1 January 2027, cash register receipts with a buyer’s NIP will be prohibited, making KSeF the mandatory channel for such consumer invoic... Read more
Poland Launches Public Consultation on Permanent Establishment Rules for Mandatory KSeF E-Invoicing
Poland
Author: Tara Nedeljković
Poland’s Ministry of Finance has launched public consultations on draft tax clarifications defining when a permanent establishment in Poland is sufficiently involved in transactions to trigger e-invoicing obligations under the KSeF system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
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