Poland’s new National e‑Invoicing System (KSeF) will become mandatory for businesses in February 2026, following a delay from July 2024 to accommodate extensive consultations. The article compares the rollout to the controversial Polish Deal reforms, noting that large firms are largely prepared while smaller enterprises may face readiness challenges.
Businesses in Poland will be required to use KSeF starting in February 2026.
The implementation was delayed to incorporate roughly 98 % of feedback from Polish companies after extensive consultations.
Large firms and corporations are largely prepared for KSeF, while smaller businesses may face readiness challenges.
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The Invoicing Hub · about 24 hours ago
Poland has made B2B e‑invoicing mandatory with the launch of KSeF 2.0 on 1 February 2026. Large firms (turnover > PLN 200 million) must use the new platform, while the previous KSeF 1.0 and MCU are shut down. The mandate will extend to all other VAT‑registered businesses on 1 April 2026, with micro‑entrepreneurs exempt until 1 January 2027.
Bloomberg Tax · 3 days ago
The Polish Ministry of Finance clarified the VAT rules for determining a fixed place of business (SMPD) for the National e-Invoice System (KSeF). The clarification, effective 1 February 2026, allows taxpayers with sales below 200 million PLN in 2024 to continue issuing electronic or paper invoices until 31 March 2026. It also outlines the threshold for the general requirement to issue structured invoices via KSeF.
VatCalc · 5 days ago
Poland is proposing a 3% Digital Services Tax (DST) on digital platforms’ advertising, data services and intermediary services, targeting companies with global revenues over €1 billion and Polish revenues above €250 million. The tax will apply only to income from Polish users and will credit Polish corporate income tax paid to reduce double taxation. A public consultation will begin in February 2026, with a draft bill expected after stakeholder feedback.
GetSix · 10 days ago
Poland’s Ministry of Finance and Economy has signed four executive regulations that finalize the technical and organisational aspects of the National E‑Invoicing System (KSeF). The new rules set exemptions for certain services, change simplified invoice handling, and introduce mandatory JPK_VAT reporting with KSeF identifiers from 1 February 2026. Businesses must update their accounting and ERP systems to comply with the new authorisation, authentication and data‑scope requirements.
Sovos · 11 days ago
Poland is preparing for the transition from KSeF 1.0 to KSeF 2.0, with key dates set for the production environment maintenance and the go‑live of the new system. Taxpayers using KSeF 1.0 can issue invoices until 26 January 2026, after which a maintenance break runs until 31 January. From 1 February 2026, KSeF 2.0 will be live and mandatory e‑invoicing will begin for large taxpayers, and all KSeF‑in‑scope taxpayers must be ready to use and receive invoices in the new system.
VatCalc · 16 days ago
Poland’s Ministry of Finance has extended the phased launch of the KSeF e‑invoicing system, with large taxpayers required to go live on 1 Feb 2026 and other businesses on 1 Apr 2026. No monetary penalties will apply for KSeF breaches during 2026, but administrative fines may be imposed from 1 Jan 2027. Additional requirements include bank‑transfer ID references from 1 Aug 2026 and mandatory acceptance of KSeF invoices by Polish VAT‑registered customers.
