Fiscal subject related
The Ministry of Finance of Poland has published a revised and expanded set of questions and answers regarding the National e-Invoice System (KSeF), offering clarity on the upcoming changes set to take effect on February 1, 2026. This marks the first instalment of a two-part series aimed at helping taxpayers prepare for the transition to structured electronic invoicing.
As a reminder, The National e-Invoice System (KSeF) is a centralized platform for issuing, sending, receiving, and archiving structured invoices. Unlike traditional PDF invoices, KSeF uses a standardized format defined by the Ministry of Finance.
Beginning February 1, 2026, KSeF will gradually become mandatory for all businesses and invoice issuers in Poland. The phased rollout aims to ensure a smooth transition, with larger entities expected to adopt the system first.
Taxpayers can access KSeF through several channels:
· Integrated Financial Software: Businesses can use accounting programmes that connect to KSeF via API.
· Ministry Tools: Free applications available at ksef.podatki.gov.pl, including:
o KSeF Taxpayer Application: Manage authorizations, tokens, and certificates; view invoices; and download confirmations (UPOs).
o KSeF Mobile App: Issue and receive invoices via smartphone, view documents, and create drafts
o e-Microcompany Portal: Available through the e-Tax Office, allowing users to link their accounts to KSeF and automatically transfer invoices to the VAT register.
Other news from Poland
Poland prepares for Mandatory B2B E-Invoicing with new KSeF Tools- Certificates and Authorizations Module (MCU)
Poland
Author: Nikolina Basić
Starting February 1, 2026, Poland mandates B2B invoicing via the National e-Invoice System (KSeF). To support this, the Ministry of Finance released key tools, including the MCU for managing access and digital certificates, which are essential for KSeF 2.0 access. Starting February 1, 2026, Poland will require businesses to use the National e-Invoice System (KSeF) for B2B invoicing. To help compan... Read more
E-invoicing in Poland: Ministry of Finance launches demo version of KSeF 2.0 API
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched the pre-production (Demo) environment for the new KSeF 2.0 API, enabling businesses and software providers to test integrations under real authentication conditions. The demo, accessible at ksef-demo.mf.gov.pl, mirrors live system functionality without legal effects, supporting companies in preparing for mandatory e-invoicing rollout The Ministry of Financ... Read more
Regulation update in Poland: expansion of software-based cash registers
Poland
Author: Nikolina Basić
Poland has expanded the scope of businesses eligible to use software-based cash registers under amendments effective April 1, 2026. The updated regulation adds sectors such as car washes, automated delivery systems, self-service ticketing, and electronic parking services, further advancing the country’s digital tax infrastructure modernization Poland’s authorities have officially published a... Read more
New SENT system rules in Poland will cover clothing and footwear from March 2026
Poland
Author: Nikolina Basić
Starting March 17, 2026, Poland’s SENT system—which monitors road and rail transport of goods—will expand to include clothing and footwear. This change comes from a regulation issued by the Minister of Finance and Economy on September 10, 2025. The SENT system will now require reporting for shipments of: Knitted or crocheted clothing (Chapter 61 of CN) over 10 kg Non-knitted clothing (Chapter... Read more
E-invoicing-KSeF 2.0 API Testing begins: the Ministry of Finance opens integration Environment
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has opened the integration environment for KSeF 2.0 API testing, allowing software providers to check system compatibility ahead of the mandatory rollout. A detailed user manual and technical support are available, with key milestones leading up to the full production launch on February 1, 2026. On September 30, 2025, the Ministry of Finance of Poland officially launch... Read more
The Polish Ministry of Finance clarifies VAT rules for Deposit-Refund packaging system.
Poland
Author: Nikolina Basić
The Ministry of Finance has clarified VAT treatment for beverage packaging under the deposit-refund system: deposits are outside the VAT scope, do not require VAT invoices, and should be recorded in the non-fiscal section of receipts. If packaging is not returned, the business introducing it must increase its VAT base by the unreturned deposit value and report it in the following year’s first VAT... Read more