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

April 15, 2025

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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.

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