KSeF 2.0 – new regulations published. What changes are coming in 2026?

KSeF 2.0 – status at the beginning of June 2025

The package of regulations setting out the final shape of the KSeF published on Friday 30 May (formally a draft dated 23 May 2025), is expected to reach the deliberations of the SKRM on the day of writing this article (5 June). Moving to the next stage of the legislative path indicates that the MF intends to meet the deadlines declared in the implementation plan and enact the legislation in July this year, thus keeping the mandatory KSeF in force from February/April 2026. It is therefore worth taking a closer look at the draft (hopefully final) Bill and the draft implementing regulations.

Draft Bill

Compared to the 11 April bill, the May version does not bring fundamental changes. The voluntary issuance of B2C invoices in KSeF has been maintained and the provisions governing the provision of these invoices have been clarified. In connection with these changes, the provisions governing the recognition of downward adjustments have also been adjusted accordingly. In principle, these changes retain the sense of the regulation as presented earlier, with a slightly changed editorial approach (the addition of Article 29a(13b) was dropped and paragraph 13a was extended instead).

The draft also retains the offline mode24 with all its benefits as well as its dangers, which I have already blogged about . It should be noted, however, that the requirement of ‘specificity of the taxpayer’s activity’ has disappeared from the provision introducing the offline mode, which is a positive change. Taxpayers will not have to justify invoicing in the offline mode in any way. However, it is also worth pointing out that the MF made a negative response to the comments on making offline invoices available to Polish taxpayers made in the 11 April consultation of the draft, while leaving this issue unresolved. At the same time, in the explanatory memorandum to the draft, the MF included an assumption that, for Polish VAT taxpayers, invoices should be made available only through the KSeF, which is not reflected in the legislation.

Staying with the offline mode, it is also worth noting the addition of an obligation for an entity other than the taxpayer to mark an invoice “offline” by means of the added Article 106gb(5a), introducing the obligation for a structured invoice to be marked with a code (enabling access to the invoice in KSeF) also for an entity other than the taxpayer, when that invoice is used outside KSeF.

One of the more significant changes from the April version is the simplification of the limit used for the transition period for the smallest taxpayers. Originally, the possibility of issuing legacy invoices until the end of 2026 was to be provided for taxpayers with gross monthly sales of less than PLN 10 000 and individual invoices of less than PLN 450. Such a conjuncture was very impractical from the perspective of taxpayers and fortunately, at least in this respect, the MF took into account the demands, remaining only with the criterion of the value of sales in a month (the limit of PLN 10 000 remained unchanged).

Another of the changes introduced by the May version of the draft is the introduction of the obligation to mark the payment order for an invoice made by the issuer of this invoice with the KSeF number or a collective identifier. As indicated in the explanatory memorandum, this change is due to the distinct nature and technical specificity of a payment order, other than, for example, a credit transfer.

Finally, it should also be noted that the possibility of sending invoices with an attachment, which is de facto part of a structured invoice, is also retained in the draft.

Regulations

A long-awaited piece of the KSeF jigsaw was the implementing regulations, to which the MF referred when referring to the demands made in the consultations, but which have not been published so far.

The presented drafts do not bring about a revolution either, although there are a few important points worth noting.

Use of the KSeF

Firstly, regulations have been introduced for the KSeF Certificate, which is to be used both for generating a code to ensure the authenticity of the origin and integrity of the content of that invoice placed on offline invoices, as well as for authentication in KSeF (in place of the current token).

The second element worth noting is the introduction of the obligation to indicate the KSeF number on invoice visualisations. This comes as something of a surprise, as until now there was no information that such an obligation would arise and nowhere was it mentioned that the KSeF number would have to appear on invoices (or indeed visualisations). Such an obligation will create additional difficulties for taxpayers in implementing the KSeF and the question arises as to whether this is really necessary, given that we already have mandatory QR codes (relatively replaced by a direct link) on visualisations.

Having mentioned the direct link as an indication on the invoice, it is necessary to develop this element. In the course of the consultation, practically from the outset of the mandatory KSeF project, we postulated, as did others interested in the subject, that it would be possible to replace the QR code with another distinguishing feature – e.g. a link that could be presented in text. This was due to the fact that the methods currently used by taxpayers to exchange invoices are often based on automated solutions that send data in a structured form (e.g. XML), where it was inevitably impossible to include a graphic symbol such as the QR code. The Ministry of Finance has finally decided to take these demands into account, so that instead of a QR code, a direct link to the invoice can be included in the visualisation.

The regulation on the use of KSeF also contains provisions on the notification of the intention to issue invoices with an attachment. This notification will only be able to be submitted via e-Tax Office, which may be a practical complication for foreign taxpayers, as in our experience there are often problems with foreign persons accessing e-Tax Office.

Exemptions from the KSeF

In terms of exemptions from KSeF, the previously proposed exemptions for invoices relating to motorway journeys, passenger transport services or air traffic control and surveillance services have been maintained.

What is significant are the three other categories excluded from the KSeF obligation. Firstly, these are invoices documenting VAT-exempt activities listed in Article 43(1)(37) to (41) of the VAT Act (i.e. essentially financial/insurance services).

The next two categories relate to an important issue that has not been addressed by the MF to date, namely invoices issued in the context of self-invoicing in trade with foreign counterparties. The version of the regulation presented at the end of May indicated that self-invoicing invoices would be excluded from the KSeF:

– where the buyer issuing the invoice on behalf of the Polish seller does not have a Polish VAT ID, and

– when the seller to whom the Polish taxpayer issues self-billing invoices does not have a Polish Tax Identification Number.

This is an important and necessary change that dispels many of the doubts that have arisen in relation to self-invoicing.

What else is missing

The legal acts described above constitute a set of regulations from a purely legislative perspective. They may not be perfect, but at least they have finally been presented. However, there is still a lack of technical specifications, which should dispel doubts concerning, among other things, KSeF certificates, as well as explanations on the use of KSeF, which the MF announced in the KSeF consultation report.

What is most lacking in my opinion, however, is reliable and clear information on the KSeF. So far, there is a great deal of confusion on the subject, information is published on several different sites and, above all, there is no declared broad information campaign aimed at entrepreneurs. Unfortunately, there is no research, at least not that I am aware of, into how much taxpayers are aware of the entry into the system, which is bringing about a revolution in invoicing. The largest entities, it seems, if they have not taken implementation measures, at least know that they will have to adapt to the new realities, but among medium, small and especially micro entrepreneurs, knowledge of the subject seems not to be very widespread.