Poland is advancing a VAT bill to simplify e-invoicing through a phased rollout of the updated KSeF system, shorter VAT refund times, and exemptions for micro-entrepreneurs until late 2026. Alongside legal changes, new technical documentation—including the FA_VAT (3) schema and expanded offline and QR code features—will support businesses in preparing for mandatory e-invoicing starting February 2026.
Poland moves to simplify E-Invoicing with a new VAT Bill, and technical documentation is updated.
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
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79
Content accuracy validation date:
22.07.2025
Content accuracy validation time:
08:21h
The Sejm in Poland has backed efforts to simplify e-invoicing by referring a draft amendment to the VAT Act to the Public Finance Committee. The proposed change's goals are to modernize tax processes and cut bureaucracy for businesses.
The draft bill includes:
- Shortening the VAT refund timeline from 60 to 40 days
- Introducing a simplified National e-Invoice System (KSeF)
The KSeF system, developed by the Polish Tax and Customs Service, will be rolled out in two phases:
- From February 1, 2026 for firms with over PLN 200 million in 2024 sales
- From April 1, 2026 for all other companies
Micro-entrepreneurs with monthly sales under PLN 10,000 won’t need to issue e-invoices until December 2026. Businesses can continue using cash register invoices until the end of 2026, and an “offline24” mode will allow invoicing without internet access. Importantly, penalties for non-compliance will be waived during the transitional phase, and invoices will be stored digitally for 10 years. The Ministry of Finance estimates that this digital shift could boost tax revenues by PLN 10 billion over a decade by helping close the VAT gap.
From the technical perspective, Starting February 1, 2026, the updated FA_VAT (3) e-invoice schema will replace the current FA_VAT (2).
To support businesses and software providers, new API documentation for the KSeF 2.0 TEST environment will be available from September 30, 2025. Also, the Ministry of Finance has also launched an official KSeF 2.0 information page, outlining features important to businesses:
- Offline Access: Four defined offline invoicing modes
- QR Codes: Two QR code formats for invoice processing
- KSeF Certificates: Starting November 1, 2025, taxpayers and representatives can apply for two-year certificates, which will replace tokens by January 2027.
Bank Transfer ID: E-invoices must include either a KSeF number or collective ID in transfers
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