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Public Poland Author: Nikolina Basić
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.
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Fiscal subject related

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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.

 

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