Jun172025
Poland sets out plans for phased rollout of mandatory e-invoicing from 2026

Mandatory e-invoicing in Poland postponed till July 2024

Poland’s Ministry of Finance has approved a phased introduction of mandatory B2B e-invoicing through the National e-Invoice System (KSeF). Initially, in-scope are large enterprises with over PLN 200 million of annual revenue in 2024, followed by the wider taxpayer base from April 1, 2026.

Key changes reflected in the KSeF 2.0 package (May 2025) include:

  • A permanent voluntary offline/invoice issue mode;

  • The ability to send attachments (e.g. detailed specifications) with invoices;

  • A grace period eliminating penalties for errors and delaying requirement to include the KSeF identifier in payments until the end of 2026.

The government also plans:

  • To publish the updated FA(3) invoice schema and API documentation in June 2025;

  • To begin an API testing window by September, followed by issuer certification and KSeF 2.0 pilot tools in November;

  • To archive invoices for at least 10 years, assigning each one a unique KSeF ID.

What companies should do next:

  • Begin technical integration and system testing as soon as KSeF 2.0 tools are available;

  • Prepare to adopt or update offline functionality and attachment features;

  • Train finance teams on structured XML invoice formats and compliance timelines.

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#MORE in the article at ITR by Janina Fornalik and Krzysztof Jaros >> https://www.internationaltaxreview.com/article/2exfy1fu2rcbqqz0jzmkg/sponsored/poland-sets-out-plans-for-phased-rollout-of-mandatory-e-invoicing-from-2026