Polish Parliament Adopts Legislation Introducing the National e-Invoicing System
On July 25, the Polish Parliament passed legislation introducing the National e-Invoicing System (KSeF). As a result, starting in February 2026, companies with annual sales exceeding PLN 200 million will be required to issue invoices through the KSeF platform. Beginning April 1, 2026, this obligation will also apply to smaller businesses.
The bill was supported by 239 Members of Parliament, with 182 voting against and 11 abstaining. The new system is intended to simplify the circulation of documents, close the VAT gap, and reduce business operating costs. According to the legislation, the standard VAT refund period will also be shortened from 60 to 40 days. Additionally, the system will allow for offline invoice issuance in the event of network failures.
A transitional period will be in effect until the end of December 2026, during which micro-enterprises with monthly sales below PLN 10,000 gross will not be required to issue electronic invoices. Penalties for implementation-related errors will also not be enforced during this period.
According to estimates from the Polish Ministry of Finance, the implementation of KSeF could increase state budget revenues by up to PLN 10 billion over the next ten years. The adopted legislation will now proceed to the Senate for further legislative review.
