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Implementation Plan for National e-Invoice System: Key Dates and Requirements for Businesses

  • The Ministry of Finance presents the current status of the KSeF project, including legal, technical, and business solutions.
  • Entrepreneurs can submit additional comments on the project until April 25, 2025.
  • Mandatory e-invoicing for all taxpayers will be introduced in two main stages with a deferral for the smallest businesses.
  • From February 1, 2026, large taxpayers with sales over 200 million PLN in 2024 will be required to issue e-invoices.
  • From April 1, 2026, other businesses will be required to issue e-invoices, except for the smallest taxpayers with low transaction amounts.
  • Smallest taxpayers will be required to issue e-invoices from January 1, 2027.
  • VAT RR invoices for agricultural products will not be mandatory in KSeF but can be issued from April 1, 2026.
  • Until the end of 2026, issuing invoices from cash registers will be allowed, no penalties for invoicing errors, and no need to provide KSeF numbers in payments.
  • The tax administration will focus on educating and assisting taxpayers before the obligation is enforced.
  • In June 2025, information on the new KSeF 2.0 system will be available, including the structured invoice template and API documentation.
  • Large integrators will play a crucial role in connecting KSeF with business systems.
  • Testing of the developer interface will be possible from September 30.

Source: gov.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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