The Polish Ministry of Finance (MoF) has expanded the available KSeF resources by publishing comprehensive new information on their website. This latest release includes detailed FAQs and four implementation manuals to support businesses preparing for the mandatory e-invoicing system scheduled to launch on 1 February 2026.
KSeF 2.0 Manuals
The Ministry has published four complementary manuals to help businesses prepare for the mandatory e-invoicing implementation:
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“KSeF 2.0 Manual Part I: Getting Started with KSeF” covers initial setup procedures, system registration, authentication methods, and user rights management.
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“KSeF 2.0 Manual Part II: Issuing and Receiving Invoices in KSeF” focuses on the implementation of the FA(3) invoice structure, technical aspects of invoice submission, and the verification process.
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“KSeF 2.0 Manual Part III: Additional KSeF Functionalities” explains invoices with attachments, OFFLINE mode functionality, VAT RR invoicing procedures, and self-billing processes.
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“KSeF 2.0 Manual Part IV: KSeF in Public Sector and Other Authorization Models” addresses invoice issuance and receipt in local government units and government institutions, along with invoicing for enforcement procedures and public procurement.
KSeF 2.0 FAQs
The Ministry has also released extensive FAQs developed in collaboration with businesses, integrators, and stakeholders. The FAQs address fundamental questions about system functionality, technical implementation, authentication methods, and regulatory compliance.
KSeF 2.0 Roadmap
A detailed implementation roadmap is now available on the official KSeF portal. The timeline outlines key preparation stages for the mandatory e-invoicing implementation:
2025:
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1 September 2025: KSeF 1.0 test environment shutdown
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24 September 2025: Free KSeF training sessions begin
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30 September 2025: KSeF 2.0 API made available in the test environment
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15 October 2025: KSeF 2.0 API made available in pre-production environment
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1 November 2025: Certificate and Authorization Module (MCU) launch
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3 November 2025: KSeF 2.0 Taxpayer Application made available in the test environment
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15 November 2025: KSeF 2.0 Taxpayer Application made available in pre-production environment
2026:
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1 January 2026: Launch of notification module for invoices with attachments in e-US (electronic tax office platform)
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26-31 January 2026: Technical maintenance break of KSeF 1.0 production environment
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1 February 2026: KSeF 2.0 goes live for large businesses and invoice recipients
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1 April 2026: KSeF 2.0 becomes mandatory for all remaining businesses
2027:
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1 January 2027: KSeF 2.0 becomes mandatory for previously exempt businesses (up to PLN 10,000 monthly)
With the fast approaching KSeF mandatory deadlines in 2026, businesses should review these materials as they prepare for the mandate and ensure their invoicing processes meet the new compliance requirements.
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.
