Home
Explore
Guides

Country Tax Guides

All Guides Europe Americas Asia-Pacific Africa

VAT for Beginners

Indirect Tax 101
Tools
VAT Calculator GST Calculator Sales Tax Calculator VAT Number Check
Events Authors EN

Overviews

Court Decisions Expert Insights 🔊CJEU Podcast

Tax Updates

All News Europe Americas Asia-Pacific Africa

Topics

e-Invoicing Digital VAT Registration Tax Compliance and Reporting Tax Rates Nexus Tax Schemes Crypto Cross-Border Supply Customs ViDA Tax Returns

Indirect Taxes

VAT GST Sales and Service Tax Consumption tax PST Sales and Use Tax Digital Service Tax Excise Duty Japanese Consumption Tax

Other Taxes

Direct Taxes
Home
Learn About Tax
Tax News Tax Insights & Analyses Tax Guides Court of Justice of the European Union VAT for Beginners
Tools
VAT Calculator GST Calculator Sales Tax Calculator VAT Number Checker
Events Authors EN
Poland
Poland
Europe

Poland Confirms KSeF Implementation Timeline for Mandatory E-Invoicing in 2026

April 15, 2025
Poland Confirms KSeF Implementation Timeline for Mandatory E-Invoicing in 2026

The implementation process of mandatory B2B e-invocing started in 2023, when the Polish President signed the Act amending the Act on tax on goods and services. Although the implementation plan at the time stated that as of July 2024, all VAT-registered businesses would use the National e-Invoicing System, known as KSeF, to issue and receive e-invoices, the system faced many challenges and delays in its implementation.

On March 31, 2025, the Polish Ministry of Finance released a response to a parliamentary inquiry regarding the implementation timeline, underlining key dates and steps.

Key Dates From Implementation Timeline

The Ministry of Finance highlighted that the development of KSeD is a priority, and reviewing legal documents and constant communication with key stakeholders are crucial. In its response, the Ministry emphasized that there are no plans to postpone the entry into effect of the mandatory KSeF.

Moreover, the Ministry confirmed that from February 1, 2026, large taxable persons whose turnover exceeds PLN 200 million (around EUR 47 million) will have to issue and receive e-invoices. Other groups of taxable persons will have to meet e-invoicing requirements from April 1, 2026.

Before the rules for mandatory B2B e-invoices come into effect, in Q2 2025, instead of previously planned Q1 2025, the Council of Ministers will review the revised version of the draft legislation. The Ministry stated that another round of public consultations is possible before submitting the legislation to the Lower House of Parliament for debate and approval.

Conclusion

If taxable persons did not take the necessary steps to prepare for mandatory e-invoicing rules until this point, the Ministry of Finance's confirmation that there will be no additional delays signals that they should start preparing for the inevitable changes.

However, considering the current situation, the Polish government has a limited time to review, adopt, and announce all the necessary legislation. The slow pace of development may be particularly problematic for large businesses and foreign companies. 

Source: Ministry of Finance, EY, VATabout


What is the KSeF and why is it important for businesses in Poland?
KSeF is the National e-Invoicing System in Poland, which will become mandatory for VAT-registered businesses to issue and receive e-invoices starting in 2026.
When will mandatory e-invoicing for businesses in Poland begin?
Mandatory KSeF e-invoicing will start for businesses with a turnover over PLN 200 million in February 2026, and all VAT-registered businesses must comply by April 2026.
What businesses are required to use the KSeF system?
Large businesses with a turnover exceeding PLN 200 million must use KSeF from February 2026, while all other VAT-registered businesses must comply by April 2026.
Are there any delays in the implementation of the KSeF system?
Despite initial delays, the Ministry of Finance has confirmed that the mandatory KSeF implementation will proceed as planned, with no further postponements expected.
What steps should businesses take to prepare for KSeF implementation?
Businesses should review the legislation, update their invoicing systems, and ensure they are ready for mandatory e-invoicing starting from 2026.
What is the timeline for reviewing the draft legislation for KSeF?
The draft legislation will be reviewed by the Council of Ministers in Q2 2025, with public consultations before being submitted to Parliament for approval.
Poland
Europe
E-Invoicing
Tax Compliance
VAT Compliance and Reporting
VAT
Retail

VAT tax researcher, specializing in delivering clear, up-to-date insights on indirect tax regulations and compliance for our website. Rasmus Laan

Featured Insights

Supreme Administrative Court of Lithuania Practice on Appealing Tax Administrator Decisions

Supreme Administrative Court of Lithuania Practice on Appealing Tax Administrator Decisions

🕝 May 19, 2025

The Rise of E-Invoicing in Asia: Regulatory Changes and Business Impact

🕝 May 7, 2025

How to Apply Reverse Charge VAT for SaaS Companies

🕝 May 6, 2025

VAT on Digital Services in Argentina: What Foreign Providers Must Know

🕝 May 2, 2025

More News from Poland

Get real-time updates and developments from around the world, keeping you informed and prepared.

Poland Confirms KSeF Implementation Timeline for Mandatory E-Invoicing in 2026
Poland

Poland Confirms KSeF Implementation Timeline for Mandatory E-Invoicing in 2026

April 15, 2025
3 minutes
Poland’s 2025 VAT Changes: Key Updates on Tax Legislation & E-Invoicing
Poland

Poland’s 2025 VAT Changes: Key Updates on Tax Legislation & E-Invoicing

December 9, 2024
3 minutes
ECJ Ruling on VAT for Electric Vehicle Recharging Stations (Case C-282/22)
Poland

ECJ Ruling on VAT for Electric Vehicle Recharging Stations (Case C-282/22)

December 3, 2024
14 minutes
oland KSeF E-Invoicing System: New Implementation Steps & Timeline for 2026
Poland

oland KSeF E-Invoicing System: New Implementation Steps & Timeline for 2026

November 14, 2024
3 minutes
VAT in Poland: Rates, Registration, and Compliance Guidelines
Poland

VAT in Poland: Rates, Registration, and Compliance Guidelines

October 4, 2024
14 minutes
Poland – Status of the B2B E-Invoicing Project
Poland

Poland – Status of the B2B E-Invoicing Project

July 29, 2024
3 minutes

Stay Ahead of VAT Changes

Don’t miss out on crucial VAT developments that could impact your business or practice. 

Thanks for subscribing!
You can unsubscribe at any time.
VAT News Insights & Analyses Tax Guides Events About us Sponsors Authors Become a Contributor
Privacy policy
EU Tax Reform VAT News in Europe VAT for Digital Platforms Sales Tax GST ECJ Cases E-Invoicing
hello@vatabout.com