On April 12, 2025, the Polish Ministry of Finance published a press release outlining the updated timeline for the introduction of mandatory e-invoicing through the National e-Invoicing System (KSeF). This announcement followed the publication of Interpellation No. 8479 on March 31 and the release of a draft bill on April 11 introducing significant changes to the upcoming obligations under KSeF.
Mandatory e-invoicing will now be introduced in three main stages, based on the taxpayer's size and profile:
February 1, 2026 – For large taxpayers with sales exceeding PLN 200 million in 2024 (including VAT).
April 1, 2026 – For all other entrepreneurs, except those considered digitally excluded.
January 1, 2027 – For the smallest "digitally excluded" taxpayers, issuing low-value invoices (up to PLN 450) and with monthly sales below PLN 10,000.
The Ministry also shared a roadmap for the introduction of KSeF 2.0:
June 2025 – Announcement of KSeF 2.0 functionalities that will apply from February 1, 2026.
September 30, 2025 – Open API testing begins for integrators and large companies.
November 1, 2025 – A test version of the KSeF 2.0 Taxpayer Application will be released.
November 1, 2025 – Entrepreneurs can begin applying for invoice issuer certificates, essential for authentication and issuing invoices during KSeF outages.
The draft bill introduces several important changes to the e-invoicing rules:
Continued possibility to issue invoices via cash registers until end of 2026.
Deferral of the obligation to include the KSeF number in payment descriptions until end of 2026.
Permanent availability of the "offline24" mode as an optional feature.
E-invoicing for B2C (consumer) transactions remains voluntary.
New support for sending invoice attachments to KSeF — particularly useful for media, telecom, and consolidated invoices.
Obligation to include the NIP of a local government sub-unit on invoices, requiring changes to the e-invoice schema (addition of the Entity3 element).
Increase of the VAT exemption threshold from PLN 200,000 to PLN 240,000.
You can find the official documents here:
Businesses — especially large taxpayers — are encouraged to prepare early for compliance with the new requirements and technical changes coming in 2026.