Polish Ministry of Finance Publishes KSeF 2.0 Manuals and Updated FAQs

On 19 September 2025, the Polish Ministry of Finance expanded the official KSeF portal by releasing new resources to support taxpayers in preparing for the upcoming mandatory e-invoicing system (KSeF 2.0), which will gradually enter into force starting February 1, 2026.

The publication includes four detailed manuals, extensive FAQs, updated schema documentation, training initiatives, and a comprehensive implementation roadmap. These materials are intended to guide businesses, accountants, service providers, and public sector entities in adapting to the new invoicing obligations.

KSeF 2.0 Manuals

The Ministry issued four complementary manuals, each focusing on different aspects of the system:

• Part I: Getting Started with KSeF – guidance on initial registration, authentication methods, and user rights management.
• Part II: Issuing and Receiving Invoices – practical instructions on using the FA(3) schema, technical aspects of invoice submission, and verification procedures.
• Part III: Additional Functionalities – explanation of features such as attachments, offline mode, VAT RR invoicing, and self-billing.
• Part IV: Public Sector and Authorization Models – dedicated guidance for local governments and government institutions, as well as procedures for enforcement and public procurement invoicing.

New FAQs and “Wednesdays with KSeF”

A new official FAQ section addresses technical and regulatory issues, including system use, invoice lifecycle, authentication, QR codes, and compliance matters. The materials were prepared in consultation with businesses, integrators, and professional associations.

To provide additional support, the Ministry will host a webinar series, “Wednesdays with KSeF,” between September 24, 2025, and mid-December 2025, offering practical training for taxpayers.

Implementation Roadmap

The Ministry has also published a detailed roadmap outlining key milestones for the transition:

2025:

• September 1, 2025 – Shutdown of the KSeF 1.0 test environment.
• September 24, 2025 – Start of free KSeF training sessions.
• September 30, 2025 – Release of KSeF 2.0 API in the test environment.
• October 15, 2025 – Release of KSeF 2.0 API in pre-production.
• November 1, 2025 – Launch of Certificate and Authorization Module (MCU).
• November 3, 2025 – KSeF 2.0 Taxpayer Application available in test environment.
• November 15, 2025 – KSeF 2.0 Taxpayer Application available in pre-production.

2026:

• January 1, 2026 – Activation of the notification module for invoices with attachments in the e-US system (electronic tax office platform).
• January 26–31, 2026 – Scheduled technical break for the KSeF 1.0 production environment.
• February 1, 2026 – KSeF 2.0 goes live for large enterprises and invoice recipients.
• April 1, 2026 – Mandatory use of KSeF 2.0 extended to all remaining businesses.

2027:

• 1 January, 2027 – Obligation extended to previously exempt taxpayers (businesses issuing invoices up to PLN 10,000 per month).

With less than five months until the launch of KSeF 2.0, businesses are urged to familiarize themselves with the manuals, FAQs, and roadmap to ensure their invoicing systems comply with the upcoming legal requirements.

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