General information
Reminder - compulsory usage of online cash registers from July 1, 2021, for other industries.
On-line fiscal cash registers are devices that send data on registered sales to the ICT system operated by the Head of the National Revenue Administration. The first online cash registers are obligatory - for some taxpayers, they had to appear on January 1st, 2020. For other groups of taxpayers, deadlines were postponed because of the situation with the coronavirus.
Soon online cash registers will have to apply to all industries. Cash registers with electronic copies can be bought until December 31st, 2022. From January 1st, 2023, it will only be possible to buy online cash registers.
So, the entire process is divided into 4 stages:
- The first stage - from January 1st, 2020, online cash registers are required to have entrepreneurs:
- providing repair services of motor vehicles and mopeds, including tire repairs, their fitting, retreading and regeneration, and in the scope of replacing tires or wheels for motor vehicles and mopeds; selling motor gasoline, diesel oil, gas intended for propulsion of internal combustion engines
- The next stage, which was planned to be launched on July 1, 2020. However, this obligation was postponed until January 1st 2021. The obligation to use online cash registers at this stage applies to:
- providing food-related services only provided by stationary catering establishments, including seasonal, and in the field of short-term accommodation; selling coal, briquette, and similar solid fuels produced from coal, lignite, coke, and semi-coke for heating purposes
- The third stage of implementing the new obligation has been moved from January 1st, 2021 to July 1st, 2021. It will concern the provision of services:
• providing services for hairdressing, cosmetics, and cosmetology, construction, in the field of medical care provided by doctors and dentists, legal services, etc.
Other news from Poland
Poland updates KSeF 2.0 with new draft legislation.

Poland has released new draft legislation for KSeF 2.0, introducing key updates such as Offline24 invoicing, stricter correction invoice rules, expanded eligibility for receiving invoices outside KSeF, and new authentication requirements. The updated framework, part of Poland's mandatory e-invoicing rollout planned for February or April 2026, also includes provisions for structured attachments, ex... Read more
Who is exempt from Poland’s Mandatory e-Invoicing System (KSeF) in 2026?

Starting 1 February 2026, Poland's National e-Invoice System (KSeF) becomes mandatory, but exemptions will apply to industries where e-invoicing is impractical, such as transport, financial services, and certain cross-border transactions. A draft regulation from May 2025 allows the Minister of Finance to define these exemptions, enabling businesses in complex sectors to avoid mandatory use of KSe... Read more
Poland’s New KSeF Draft Proposes Delayed VAT Settlements for Deposit System

Poland’s latest KSeF draft, published on May 30, 2025, proposes a temporary delay in VAT settlement deadlines for businesses implementing the new deposit system for beverage packaging. Instead of reporting in January 2026, affected businesses and representatives will now declare and pay the VAT difference in February 2026, easing the administrative burden of the system’s initial rollout. In the la... Read more
Poland: Attachments to Structured Invoices in KSeF Coming January 2026

Starting January 1, 2026, businesses in Poland will be allowed to attach supporting documents—such as specifications or product details—to structured invoices submitted through the KSeF system, using the FA(3) schema. To use this feature, companies must notify the tax office via the e-Tax Office and ensure their software supports the new format, as attachments carry cybersecurity considerations an... Read more
Poland: What is Offline24 Mode in KSeF?

Offline24 Mode in Poland’s KSeF allows businesses to issue structured invoices without immediate internet access, provided they upload the invoice to the system by the next business day. This mode, becoming a permanent option from 2026, is ideal for businesses in areas with unstable connectivity and requires an official issuer certificate for use. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginPoland's Ministry of Finance releases the KSeF 2.0 draft and important updates.

On May 30, 2025, the Polish Ministry of Finance released the KSeF 2.0 package following April's public consultations, introducing a new draft law, implementing regulations, updated thresholds, and technical guidance for the mandatory B2B e-invoicing rollout. The phased implementation begins in February 2026 for large businesses, expanding to all taxpayers by April 2026, with further obligations an... Read more
Poland expands structured e-invoicing to consumers.

Poland has expanded the National e-Invoice System (KSeF) to allow voluntary structured e-invoicing for B2C transactions, addressing long-standing business requests. Sellers can now issue consumer invoices either online through KSeF with a QR-coded PDF or offline via KSeF’s offline24 mode, without requiring consumer registration or consent. Read more