Fiscal subject related
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
Other news from Poland
Who needs a cash register in 2026 in Poland?
Poland
Author: Nikolina Basić
From 2026, most businesses selling to consumers in Poland must use cash registers, with exemptions mainly based on a PLN 20,000 turnover threshold, specific exempt industries, or payment methods such as bank transfers and mail order sales. The rules apply through 2027 and exclude B2B sales, real estate, and depreciable fixed assets from the turnover test. As we enter 2026, new tax regulations are... Read more
KseF 2.0: Important Deadlines for Polish Retailers
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
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Already subscriber? LoginPoland to Require Mandatory Return and Disposal of Unused Cash Registers from July 2026
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
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?
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
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