Poland’s VAT Amendment Signed: KSeF Goes Live in 2026

The President of Poland has signed the law that finalizes the legislative process for the National e-Invoicing System (KSeF). This means that in 2026, mandatory e-invoicing will apply to businesses operating in Poland. The amendment introduces the final set of rules governing the use of the government platform.

Key Changes

• Mandatory e-invoicing for Polish taxpayers will be introduced in stages:
  
  • from February 1, 2026 – obligation for the largest taxpayers (sales above PLN 200 million in 2024),
  • from April 1, 2026 – all other companies and sole proprietors,
  • until January 1, 2027 – micro-entrepreneurs with a monthly turnover below PLN 10,000 may still issue invoices outside KSeF.
• Offline mode – businesses will be able to issue an invoice offline and upload it to the system the next day.
• Attachments to e-invoices – for the first time, it will be possible to add attachments as an integral part of the XML structure of the invoice. KSeF will not accept unstructured files as attachments, i.e., PDF or JPG.
• Early certificate retrieval – starting from November 1, 2025, Polish taxpayers will be able to obtain a KSeF certificate in advance to prepare their systems.
• Transitional period without penalties – until the end of 2026, no fines will be imposed for invoicing errors in KSeF. The obligation to provide the KSeF number on payments will apply only from January 1, 2027.

What Does This Mean for Businesses?

The implementation of KSeF marks a major shift in how invoices are issued and received in Poland. From 2026, the Polish tax authorities will gain real-time access to invoice data, enhancing audit efficiency and strengthening VAT compliance.

For companies, this reform requires significant preparation. Systems such as Comarch EDI KSeF can support businesses in Poland by ensuring compliance with legal requirements, automating processes, and streamlining invoice exchange.

Businesses should start preparing now by:

• conducting an audit of their accounting systems,
• planning and testing KSeF integration,
• training employees across departments.

Experts stress that the time frame is short, and the scale of changes will affect not only accounting teams but entire organizations.

There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.