Following the parliamentary approval of the KSeF 2.0 Act, Polish President Karol Nawrocki has signed the legislation on 27 August 2025. With this critical approval, which establishes the implementation timeline for Poland’s mandatory e-invoicing system – KSeF, the law now awaits publication in the Polish Journal of Laws (Dziennik Ustaw) to formally enter into force.
Key Implementation Dates Confirmed
The signed legislation maintains the phased approach previously outlined:
- 1 February 2026: Mandatory e-invoicing begins for large businesses with annual turnover exceeding 200 million PLN in 2024
- 1 April 2026: Requirement extends to all other businesses
- Special provisions: until 31 December 2026 businesses with monthly sales under 10,000 PLN are exempt from KSeF compliance
The law will take effect the day after its publication in the Polish Journal of Laws, with certain provisions becoming effective on 1 February 2026, the mandatory KSeF go-live date.
Businesses should now accelerate their implementation plans, as this final approval confirms the mandatory timeline. Additional updates will follow as implementing regulations are published.
Want to understand more about e-invoicing requirements in Poland and how they will impact your business? Read our Sovos e-invoicing in Poland: B2B, B2G, KSeF dedicated webpage.
For future updates on Poland and similar developments in other countries, follow our Regulatory Analysis page.
