KSeF: Poland's mandatory e-invoicing system, phase by phase

Timeline

1. 18 April 201910,11Public contracting authorities must accept structured e-invoices (B2G, public procurement above EUR 30,000)Contracting authorities under the Public Procurement Law, concessions and public-private partnershipsPublic sector (B2G)
2. 1 August 201910,11Obligation to accept structured e-invoices extended to all public procurementAll contracting authorities, including sub-central onesPublic sector (B2G)
3. 1 January 20225Voluntary structured e-invoices via KSeF introduced (receipt via KSeF required the buyer's acceptance)VAT taxpayers opting inOther
4. 1 February 20261,2,6,13Mandatory receipt of invoices via KSeF; KSeF 2.0 production system and FA(3) structure in useAll VAT taxpayers in PolandReceive
5. 1 February 20261,2,3Mandatory issuing of structured e-invoices via KSeF (phase 1)Taxpayers whose 2024 sales including VAT exceeded PLN 200 millionIssue
6. 1 April 20261,2,3Mandatory issuing of structured e-invoices via KSeF (phase 2)All other taxpayers in scope, except invoices covered by the PLN 10,000-a-month relief and cash-register invoices until 31 December 2026Issue
7. Today, 3 October 2026
8. 1 January 20273,2,13PLN 10,000-a-month relief ends: all invoices in scope must be issued via KSeFTaxpayers whose invoices that must otherwise go through KSeF total PLN 10,000 or less (incl. VAT) in a month and who have not yet crossed that limitIssue
9. 1 January 20273,1,2,13Cash-register relief ends: invoices from cash registers and receipts with the buyer's tax number (up to PLN 450 / EUR 100) must also be issued via KSeFTaxpayers issuing invoices from cash registers or fiscal receipts treated as simplified invoicesIssue
10. 1 January 20271,3KSeF invoice number must be quoted in payments between active VAT taxpayers and in split paymentsActive VAT taxpayers paying invoicesOther
11. 1 January 20273,4,8,9,15KSeF penalties become applicable under current law (postponement to 2028 proposed)Taxpayers issuing invoices outside KSeF despite the obligationPenaltiesThis is the date in adopted law. On 16 September 2026 the Ministry announced it will postpone penalties to the end of 2027; the draft bill (UD477) was not adopted as of 3 October 2026.
12. 1 January 202815,8,9,14Proposed new start date for KSeF penaltiesTaxpayers issuing invoices outside KSeF despite the obligationPenaltiesnot officially confirmedDraft bill UD477 of 23 September 2026 (government consultation stage): penalties under art. 106ni(1)–(3) and (5)–(7) would apply only from 1 January 2028; not yet adopted by Parliament or published in the Journal of Laws.

Rules at a glance

Formats

FA(3) (KSeF XML logical structure)(required)6,7
Peppol BIS Billing 3.0 (B2G via PEF only)(accepted)11
FA_RR(1) (VAT RR invoices for purchases from flat-rate farmers, optional from 1 April 2026)(accepted)2

Who is in scope

VAT taxpayers with their seat or a fixed establishment in Poland that is involved in the supply. Taxpayers without a seat or fixed establishment in Poland (or whose Polish fixed establishment is not involved in the supply) are excluded but may issue KSeF invoices voluntarily. Invoices under the non-EU OSS, IOSS and the special scheme for international occasional road passenger transport, invoices under the EU SME exemption scheme, and certain transactions listed in an implementing regulation (e.g. motorway tolls, single-journey passenger tickets) are outside KSeF. Receiving via KSeF applies to taxpayers in Poland; foreign buyers and consumers receive invoices in a way agreed with them.2,4

Thresholds and phases

Phase 1 (1 February 2026): 2024 sales including VAT above PLN 200 million. Until 31 December 2026: invoices may still be issued on paper or as ordinary electronic invoices if their total value including VAT in a month is PLN 10,000 or less (from the invoice that crosses the limit onwards, KSeF is mandatory). No threshold for receiving.1,2,3,13

B2B

Phased1,2,3Mandatory issuing via KSeF since 1 February 2026 (2024 sales above PLN 200 million) and 1 April 2026 (all others); the remaining reliefs for small monthly invoice volumes and cash-register invoices end on 31 December 2026.

B2G (public sector)

Phased2,10,11Public contracting authorities have had to accept structured e-invoices (via the PEF platform) since 2019; since 2026 suppliers' VAT invoices to public bodies fall under the KSeF obligation, and B2G invoices sent via PEF are passed to KSeF and receive a KSeF number.

B2C

Voluntary2,4Invoices to private individuals not running a business are excluded from the obligation but may be issued in KSeF voluntarily.

Transmission

Government clearance2,4,7Invoices are issued through the government system KSeF, which assigns each invoice a unique KSeF number; domestic VAT-registered buyers receive them via KSeF. Invoices for foreign buyers or consumers are shared in an agreed way and marked with a QR code. In offline24 mode an invoice may be issued offline and sent to KSeF no later than the next working day.

Reporting

No separate e-reporting beyond KSeF. Active VAT taxpayers continue to file the SAF-T VAT file with return (JPK_VAT: JPK_V7M monthly or JPK_V7K quarterly); version (3), used for periods from February 2026, records the KSeF number of each invoice.12

Transition and tolerance

1 February to 31 March 2026: taxpayers with 2024 sales up to PLN 200 million could still issue paper or ordinary electronic invoices. Until 31 December 2026: invoices totalling up to PLN 10,000 a month, invoices from cash registers and simplified receipts with the buyer's tax number (up to PLN 450 / EUR 100) may be issued outside KSeF, and quoting the KSeF number in payments is deferred. No KSeF penalties are imposed in 2026.1,3,13

Penalties

Up to 100% of the VAT shown on an invoice issued outside KSeF despite the obligation, or up to 18.7% of the gross amount if the invoice shows no VAT; imposed by decision of the head of the tax office. Under current law these apply from 1 January 2027; the Ministry announced on 16 September 2026 that it will postpone them by one year (draft bill UD477, not yet adopted).3,4,8,9,15

Archiving period

10 years4Invoices sent to KSeF are stored in KSeF for 10 years from the end of the year in which they were issued.

Archiving requirements

KSeF stores structured invoices for 10 years; the general invoice-storage rules do not apply to them. If the tax limitation period ends later, the taxpayer must keep the invoices outside KSeF until it expires.4

Authority

Ministry of Finance and Economy (Ministerstwo Finansów i Gospodarki) – KSeF portal

Sources

1. Podstawy prawne oraz kluczowe terminy (KSeF 2.0)Ministerstwo Finansów i Gospodarki (podatki.gov.pl)Official source, checked 3 October 2026
2. Zakres obowiązkowego KSeFMinisterstwo Finansów i Gospodarki (podatki.gov.pl)Official source, checked 3 October 2026
3. Ustawa z dnia 5 sierpnia 2025 r. o zmianie ustawy o podatku od towarów i usług oraz ustawy o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. 2025 poz. 1203)Dziennik Ustaw Rzeczypospolitej PolskiejOfficial source, checked 3 October 2026
4. Ustawa z dnia 16 czerwca 2023 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. 2023 poz. 1598)Dziennik Ustaw Rzeczypospolitej PolskiejOfficial source, checked 3 October 2026
5. Ustawa z dnia 29 października 2021 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. 2021 poz. 2076)Dziennik Ustaw Rzeczypospolitej PolskiejOfficial source, checked 3 October 2026
6. Struktura logiczna FA(3)Ministerstwo Finansów i Gospodarki (podatki.gov.pl)Official source, checked 3 October 2026
7. Tryb offline24Ministerstwo Finansów i Gospodarki (podatki.gov.pl)Official source, checked 3 October 2026
8. Przedłużenie odroczenia kar za błędy w stosowaniu KSeF do końca 2027 r. (16.09.2026)Ministerstwo Finansów i Gospodarki (gov.pl)Official source, checked 3 October 2026
9. Projekt ustawy o zmianie ustawy o podatku od towarów i usług oraz ustawy o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (UD477), draft of 23.09.2026Rządowe Centrum Legislacji (Government Legislation Centre)Official source, checked 3 October 2026
10. Obowiązek elektronicznego fakturowania (PEF FAQ)Platforma Elektronicznego Fakturowania (efaktura.gov.pl)Official source, checked 3 October 2026
11. eInvoicing in Poland (country factsheet)European CommissionOfficial source, checked 3 October 2026
12. JPK_VAT z deklaracją [JPK_V7M(3), JPK_V7K(3)] – broszura informacyjna (January 2026)Ministerstwo Finansów i Gospodarki (podatki.gov.pl)Official source, checked 3 October 2026
13. Poniżej 10 000 zł – najczęściej zadawane pytaniaMinisterstwo Finansów i Gospodarki (podatki.gov.pl)Official source, checked 3 October 2026
14. Kary za KSeF odroczone do 2028 r. Jak KAS skontroluje VAT?eGospodarka.plSecondary source, checked 3 October 2026
15. Projekt ustawy o zmianie ustawy o podatku od towarów i usług … (UD477) – entry in the Council of Ministers' legislative work list (penalties under art. 106ni to apply from 1 January 2028)Kancelaria Prezesa Rady Ministrów (gov.pl)Official source, checked 3 October 2026