Global Daily Tax News, Poland Enacts Law Confirming 2026 E-Invoicing Mandate, (Aug 29, 2025)

Poland's President has signed off on legislation for the implementation of electronic invoicing obligations from February 1, 2026.

Originally, the electronic invoicing requirements under the National System of e-Invoices (KSeF) were to be introduced for all taxable persons from July 1, 2024, with the exception of taxpayers exempt from VAT, which were to be required to offer electronic invoices from January 1, 2025. The Government decided to delay these implementation dates, to enable improvements to the National System of e-Invoices (KSeF), among other things.

The newly enacted law confirms that electronic invoicing through KSeF will be mandatory from February 1, 2026, for businesses whose sales turnover including tax exceeds PLN200m (USD49.36m) in 2025. All other taxpayers will be required to comply with the requirements from April 1, 2026.

In the case of the smallest taxpayers whose transactions involve small amounts (up to PLN10,000 in total sales per month), the implementation deadline will be postponed until January 1, 2027. Additionally, invoices documenting the purchase of agricultural products from flat-rate farmers will not be subject to the obligation to issue them through KSeF. Voluntary adoption will be possible from April 1, 2026.

The Government has confirmed, until the end of 2026, entrepreneurs will still be able to issue invoices using cash registers. In addition, it has committed to postpone penalties until the end of 2026, to provide additional time for taxpayers to adapt to the changes. At the same time, the obligation to provide the KSeF number for e-invoices will be postponed until the end of 2026.

Under the system, sellers must prepare an invoice based on a template developed by the Ministry of Finance. The recipient of the goods or services can then log in to the system and view and download the relevant invoice. The Ministry earlier confirmed, in July 2024, it will be possible to issue invoices up to PLN450 outside of the KSeF, and businesses will be able to use the system in offline mode during a transitional period.

The legislation also provides for a reduction to the VAT refund period from 60 to 40 days.