Poland is moving forward with its mandatory e-invoicing system, KSeF, despite calls for delays. The Ministry of Finance has confirmed the rollout will proceed as scheduled. Businesses must prepare for the National e-Invoice System (KSeF) according to the set deadlines.
The largest companies, with revenues exceeding 200 million PLN, will be the first to adopt the system on February 1, 2026. All other businesses, including those not registered for VAT, will follow two months later. Smaller taxpayers with low-value invoices will be included from the beginning of 2027.
The KSeF 2.0 logical structure and API will be published in June. Open API tests are scheduled to begin in September, with firms and accounting offices gaining access in November. This leaves businesses with limited time for testing and implementation before the mandatory dates.
While the Ministry of Finance will not penalize companies for errors during the initial implementation phase in 2026, penalties will be applied from January 1, 2027. Penalties will target businesses that issue invoices in non-compliant programs, invoices that do not adhere to the KSeF scheme, or invoices submitted to the system late. The ability to add attachments to invoices is a key feature.
Experts urge businesses to begin preparations now. This includes verifying the compatibility of their invoicing systems and organizing tasks for employees. Accounting offices should decide whether they will receive invoices from KSeF on behalf of their clients.
Preparing for KSeF is not only a legal requirement but also an opportunity to streamline accounting processes. It also improves the flow of information between businesses and their clients. Early preparation is key to a smooth transition.