Poland Announces Start of Mandatory Use of National e-Invoicing System in 2026

Ministry of Finance of Poland has announced that the Council of Ministers approved on June 17 a bill amending the Value Added Tax Act and certain other Acts in relation to the mandatory use of the National e-Invoicing System (Krajowy System e-Faktur – KSeF). The document provides that the issuance of e-invoices will be mandatory for all taxpayers (active and exempt from VAT) in two stages:

– from February 1, 2026 – for large taxpayers with sales exceeding PLN 200 million in 2024;

– from April 1, 2026 – for other taxpayers.

For small taxpayers with sales of up to PLN 10,000 per month, the implementation date for e-invoicing will be postponed to 1 January 2027. In addition, VAT invoices documenting the purchase of agricultural products from flat-rate farmers will not be subject to the obligation to issue them in the KSeF. These documents will be voluntarily issued in the system from April 1, 2026.

As the next step, by the end of June, the Ministry of Finance will publish the documentation of the API programming interface of the KSeF 2.0 system, so that integrators and companies will be able to start preparing for the implementation of the system in a test environment.

In connection with the entry into force of KSeF 2.0, the bill also provides for a reduction of the basic VAT refund deadline from 60 to 40 days.

Announcement