Poland KSeF: mandatory B2B e-invoicing starting in 2026

New timeline for KSeF

The Polish Ministry of Finance has confirmed the postponement of mandatory B2B e-invoicing (KSeF) to 2026. Here’s the proposed timeline

• 1 Feb 2026: large taxpayers (over PLN 200 million yearly turnover)
• 1 Apr 2026: other taxpayers

The original plan was for July 2024, but following a technical audit, it has been concluded that a complete architecture rebuild is required. During Friday's press conference on Apr 26th, 2024, Minister of Finance Andrzej Domański said that the results of the audit of work on the National e-Invoice System show numerous errors and efficiency problems.

It is necessary to develop a new system architecture […] We are starting almost from the beginning – said Domański.

Improvements to KSeF system

In early April, ahead of specifying an effective date, the Ministry of Finance released draft regulations with improvements for the National e-Invoice System, incorporating feedback from recent consultations:

• Introduction of a new penalty framework, initially featuring a 1-day grace period during the soft-launch phase for real-time reporting
• An offline feature for generating emergency QR codes on invoices
• Ability to attach documents to e-invoices
• Optional issuance of B2C invoices via KSeF
• Restrictions on VAT deductions linked to the tax ID numbers of PIT or CIT taxpayers
• Modifications in the transmission of payment details