E-invoicing in Poland Will Become Mandatory. President Approves KSeF 2.0

President Karol Nawrocki has signed an amendment to the VAT Act, paving the way for the full implementation of the National e-Invoicing System (KSeF 2.0). This means that starting in 2026, businesses will be required to use e-invoicing through the new mandatory system. Experts emphasize that this is the biggest invoicing revolution in years – and there’s no turning back.

Launch in February 2026

According to the law, starting February 1, 2026, the largest taxpayers – companies that achieved sales above PLN 200 million in 2024 – will be required to issue invoices exclusively via KSeF. On the same date, the obligation to receive invoices through the system will apply to all business entities in Poland, regardless of size.

From April 1, 2026, the system will cover all entrepreneurs – including small and medium-sized businesses. The only exception will be for microenterprises with monthly turnover below PLN 10,000, which will be allowed to continue issuing invoices outside KSeF until the end of 2026.

A Tax Revolution

KSeF 2.0 introduces not only a new method of issuing and receiving invoices but also changes the rules of tax control. The tax authorities will gain access to complete data on business transactions – both for VAT and income tax.

The amendment includes, among other things:

• the option to issue invoices offline (with later entry into the system),

• the ability to add attachments to structured invoices (subject to tax office approval and size limits),

• new rules for VAT corrections,

• buyer self-identification, requiring the provision of a VAT or tax ID number (NIP).

What Does This Mean for Businesses?

Experts stress that implementing KSeF is a major organizational and technological shift that requires early preparation. Companies need to adapt their accounting systems, train employees, and prepare for a completely new invoicing model.

This is the last chance to start preparations – integrating financial and accounting systems with KSeF is a complex and time-consuming process. It is highly recommended to work with an experienced integration partner, who can ensure data security, process continuity, and proper technical implementation.

E-invoicing will give the state full transparency of business transactions, while entrepreneurs – in theory – will benefit from faster VAT refunds and better control over documents. In practice, however, the first months may bring many technical and organizational challenges.