On May 30 2025, the Polish Ministry of Finance published an updated draft of the country’s new legislation on mandatory e-invoicing. The previous deadline for mandatory e-invoicing to be implemented in Poland, July 1 2024, was postponed and the regime is now planned to come into force in three phases:
From February 2026 for the largest taxpayers, with gross turnover exceeding PLN200 million;
From April 2026 for taxpayers below the above threshold, with the exception of small enterprises; and
From January 2027 for small enterprises whose monthly turnover does not exceed PLN10,000.
Importantly, while the mandatory issuance of e-invoices in the National e-Invoicing System (Krajowy System e-Faktur, or KSeF) has been postponed and scheduled for three phases, the receipt of e-invoices is obligatory for all taxpayers starting from February 1 2026. Small enterprises are therefore required to download e-invoices from KSeF from the beginning.
Polish e-invoices will be issued and received in real time in a standardised XSD format through a governmental clearing system. Each invoice will be validated by KSeF from a technical perspective. An e-invoice with a technical mistake will be rejected by KSeF, as will e-invoices issued by unauthorised entities. When validated positively, an e-invoice will be assigned a unique KSeF ID number and will be made available for the purchaser to download. All invoices will be accessible by tax authorities.
In fact, e-invoicing has already been introduced in Poland, as of January 1 2022 under a voluntary model. However, experience to date shows that not many taxpayers have switched to standardised e-invoices.
The latest draft bill
The draft bill published in May accepted a lot of the comments provided by businesses during public consultations. The main changes cover, among others:
Facultative e-invoicing for B2C transactions – this issue was mainly addressed by entities providing mass services (e.g., telecommunication service, gas, or electricity suppliers), for which it would be easier to implement e-invoicing for B2B and B2C transactions, rather than verifying the purchaser status and applying different invoicing processes.
An “Offline24” mode – invoices may be issued outside KSeF in the electronic structured format and should be submitted to KSeF no later than the next working day. These regulations are introduced on the request of the retail sector, especially petrol stations.
An additional postponement until December 31 2026 for invoices issued from cash registers, as well as for cash receipts that qualify as simplified invoices (with the purchaser’s VAT ID and a value of up to PLN450).
An exclusion from KSeF for certain railway tickets, while toll receipts treated as invoices will not be covered by KSeF obligations, or self-billing invoices issued by foreign companies without a Polish VAT number.
The obligation to include a KSeF ID or collective identifier in bank transfers has been postponed until January 1 2027.
Sanctions for non-compliance with KSeF will be postponed until January 1 2027.
Mandatory e-invoicing in Poland: practical issues
One of the most important practical issues in implementing changes to processes regarding the issuance of invoices is the lack of an option to add attachments to invoices issued in KSeF. The new draft XML schema for e-invoices published by the Ministry of Finance contains one section dedicated to attachments. However, this only covers extended data obligations for invoices, which may be useful for telecommunication service, gas, or electricity suppliers. There will be no other possibility to send an e-invoice to KSeF with a PDF attachment, such as a delivery report or transportation document (including a ‘CMR’ note, based on the United Nations Convention on the Contract for the International Carriage of Goods by Road).
Another issue is related to foreign entities registered for VAT in Poland. The VAT registration will not be important, but classification as a fixed establishment will be. The mandatory system will cover entities established in Poland and entities operating in the country via a fixed establishment, where the establishment is involved in the transaction invoiced.
In practice, the latter creates significant uncertainty, since the issue of having a fixed establishment is controversial in the EU, which is reflected in many judgments by the Court of Justice of the European Union and Polish administrative courts, and binding tax rulings issued by the tax administration. The Ministry of Finance plans to issue explanatory notes specifically on the fixed establishment criteria to help foreign companies and their Polish contractors to assess whether a fixed establishment is created in Poland.
Foreign companies registered for VAT purposes in Poland not acting through a fixed establishment will not fall under mandatory e-invoicing. They will still be allowed to issue and receive standard invoices – in electronic form (such as a PDF) or even on paper – however, they may use KSeF voluntarily.
The above issue creates problems for Polish purchasers of goods/services from foreign entities registered for VAT in Poland as to whether they issued a correct invoice – if issued outside KSeF. However, the correct format of an invoice should not impact the right to deduct input VAT on the purchaser’s side.
There is a major practical issue for large companies issuing large numbers of invoices to be sent to the central system in batches. The verification will not be completed in ‘real time’ and may take longer (even a few days). If one invoice fails verification, the whole batch of invoices will be rejected. Moreover, the system will not give any hint as to which invoice was incorrect.
Another issue for all taxpayers is the date of e-invoice issuance, which is defined in the law as the date of submitting an e-invoice to KSeF when positively validated. However, the new draft bill introduces a solution in the form of the Offline24 mode. This allows for the issuance of invoices outside KSeF, provided they conform to the structured e-invoice format, with the obligation to submit them to KSeF no later than the following business day. For offline invoices, the date of issuance is when the invoice is generated in the company’s system (i.e., the date stated on the invoice).
Furthermore, invoices issued online may also be classified as offline invoices if the date stated on the invoice precedes the date when the XML file is submitted to KSeF. This has raised significant concerns among taxpayers, particularly in the context of potential penalties for delays in transmitting invoices to KSeF.
Another area of uncertainty relates to whether invoices issued in the offline mode may be submitted to Polish VAT payers. The legislation does not explicitly provide for such an option, but nor does it prohibit it. However, the explanatory memorandum to the draft law includes statements suggesting that local B2B invoices should be shared exclusively via KSeF.
Final thoughts on the phased introduction of e-invoicing in Poland
The new e-invoicing system is a revolution in invoicing in Poland. However, implementing KSeF is a complex and time-consuming process that involves not only technical aspects but also the inevitability of making very significant changes to processes, internal procedures, contracts, and regulations. Only comprehensive and early planning for the new e-invoicing implementation process will allow companies to properly prepare for the upcoming changes.
The legislative process is planned to be finalised in July 2025. Half a year may not be sufficient time for large companies to ensure that all the modifications are implemented in IT programs and business processes. Therefore, taxpayers should start to plan now, to ensure they will be ready on time.
