KSeF: Who and When Will Be Affected by the New Obligations?

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The introduction of the National e-Invoicing System (KSeF) is one of the key challenges that Polish businesses will face in the coming months. While some entrepreneurs have already begun preparations, many are still unaware of when KSeF becomes mandatory for them and what the consequences of being unprepared may be.Below is a summary of the most important information to help you verify your company’s obligations.

When Does KSeF Become Mandatory?

The obligation to issue invoices through KSeF will be introduced in stages:

• From February 1, 2026 – for large taxpayers (with total sales exceeding PLN 200 million including VAT in 2024),

• From April 1, 2026 – for all other taxpayers, except for certain exempted groups.

🔹 Important: from February 1, 2026, all taxpayers will have to be ready to receive purchase invoices via KSeF, while the largest taxpayers will also need to issue them.

Transitional Periods

Some groups of taxpayers will benefit from transitional relief:

• Businesses whose monthly total sales (including VAT) do not exceed PLN 10,000 may continue issuing invoices outside KSeF until December 31, 2026.

• Those issuing invoices via cash registers or simplified invoices (receipts with NIP up to PLN 450) can also continue doing so until the end of 2026.

Starting January 1, 2027, the obligation will cover these groups as well.

Who Is Exempt from KSeF?

The obligation does not apply to:

• Taxpayers without a registered seat or fixed establishment in Poland,

• Taxpayers applying special VAT procedures, such as distance sales of imported goods or international passenger transport,

• Taxpayers issuing invoices to private individuals,

• Businesses engaged in specific exempt transactions, such as:

  • motorway toll services,

  • passenger transport documented with one-time tickets,

  • transactions involving currency or legal tender,

  • VAT-exempt financial services (e.g. loans, insurance, intermediation).

    
    

How to Prepare?

Businesses should already be taking steps to ensure compliance by:

• Assessing whether they are subject to the invoicing obligation under KSeF,

• Ensuring their accounting software supports KSeF integration,

• Training staff responsible for invoicing,

• Establishing internal processes for receiving purchase invoices through the system.

  
  

Summary

Even if your company is not immediately required to issue invoices through KSeF, it will still have to receive them via the system.For most businesses, adapting to KSeF is no longer optional – it’s an essential part of future-proofing their accounting and compliance processes.

Legal basis: Articles 106ga and 106s of the VAT Act of 11 March 2004 (Journal of Laws of 2025, item 775, as amended)