Global Daily Tax News, Poland Launches KSeF Certificates And Authorizations Module, (Nov 10, 2025)

The Ministry of Finance has made available the Certificates and Authorizations Module in the nation's electronic invoicing system, KSeF.

The Certificates and Authorizations Module (MCU) enables companies to manage authorizations in KSeF, submit certificate applications, and download certificates for system use.

Certificates are electronic proofs of identity, enabling delegated persons to use KSeF to issue and receive invoices. They contain personal or company data and should not be shared with unauthorized parties.

The Ministry said early access to MCU will help taxpayers plan the process of granting and managing permissions in KSeF 2.0. This is intended to give companies more time to:

• adapt procedures and IT systems;

• make sure that everything works according to the regulations; and

• increase security and control over access to data and documents.

As of November 1, 2025, granting new authorizations is only possible through the MCU. The KSeF 1.0 application can no longer be used to grant new authorizations.

Certificates and authorizations applied for in MCU will have legal force and will be used in KSeF 2.0 from February 1, 2026.

The Module's release is as part of testing of KSeF 2.0, ahead of the introduction of mandatory electronic invoicing requirements through KSeF from February 1, 2026, for businesses whose sales turnover including tax exceeded PLN200m (USD49.36m) in 2025. All other taxpayers will be required to comply with the requirements from April 1, 2026.

The Ministry announced in April 2025 that taxpayers who undertake only small transactions (up to PLN450 for a single invoice and up to PLN10,000 in total sales per month) will be required to issue electronic invoices starting only from January 1, 2027. It also announced a delay to reporting requirements for flat-rate farmers in respect of agricultural products. Electronic invoicing is to be required only starting from April 1, 2026, rather than from February 1, 2026.