As previously announced, the Polish Ministry of Finance (MoF) has initiated the final consultation process for its National e-Invoicing System (KSeF).
This involves collecting the public’s comments on the new KSeF Draft Act and the updated logical structures FA(3) and FA_RR(1) that have also been published.
The objective of the proposed legislation and updated schemas is to promote necessary changes and simplify certain KSeF obligations, especially considering the topics raised during the multiple consultations held earlier this year.
Main Regulatory amendments proposed by the Draft Act:
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Introduction of mandatory issuance of e-invoices for all taxpayers: the Draft reaffirms the mandatory e-invoicing deadlines previously announced:
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From 1 February 2026: taxpayers whose sales (including tax) exceeded PLN 200 million (approx. EUR 46 million) in 2025
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From 1 April 2026: all other entrepreneurs
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Voluntary Issuance of B2C e-invoices: issuing e-invoices to final consumers (B2C) becomes optional. This is currently not allowed in KSeF.
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Alignment of the KSeF Environments: the aim of this alignment is to transition from the current optional KSeF setup to its mandatory version. This involves introducing the technical aspects of mandatory KSeF, before the go-live date, allowing taxpayers to undergo testing in advance. The replacement of the Production environment is planned for Q4 of 2025.
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KSeF Grace period: maintenance of the postponement until 31 July 2026 of application of penalties for non-compliance with KSeF obligations.
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Offline mode: extension of the offline mode until 31 December 2026 so that taxpayers experiencing difficulties in submitting invoices to KSeF may issue outside of KSeF and submit e-invoices to the system within a day of issuance.
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Invoice issuance via cash registers: postponement of this measure, which means maintaining until 31 July 2026 the option to issue invoices via cash registers.
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Inclusion of KSeF number in e–invoice payments: postponement until 31 July 2026 of the requirement to include the KSeF number in all e-invoice payments, including split payment transactions.
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Grace Period for small taxpayers: between 1 April 2026 to 30 September 2026, taxpayers may issue electronic or paper invoices provided that they only issue invoices up to PLN 450 (approx. EUR 100) and that the total value of their monthly sales documented by the invoices is of up to PLN 10,000 (approx. EUR 2300).
Main Technical amendments proposed:
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Possibility of submitting e-invoices with attachments, which will form an integral part of the e-invoice. This will be optional and taxpayers will need to send a notification via API to the authority so that this option can be linked to their NIP (tax identification number).
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Modification of the e-invoice’s logical structure to include the rules for indicating the payment deadline.
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New obligation to ensure access to invoices for entities subordinate to local government units (JST) by including the mark “JST”.
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Introduction of a new “employee” role in the Entity3 node.
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General improvements and other minor modifications to the structure following the earlier consultations.
The MoF has also shared the following KSeF Roadmap:
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Q1 2025: Legislation completion
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Jan 2025: Launch of the KSeF Infoline
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Jun 2025: API documentation release
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Jun-Aug 2025: Limited API testing
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Sep-Dec 2025: Open testing
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Nov 2025: Environment alignment – KSeF Production Environment 2.0
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Feb 2026: Mandatory KSeF
Public Consultation
All changes described above, both in the Draft Act and in the new logical structures, are subject to public consultation and other official formalities before being finally adopted.
The Polish MoF is receiving comments from the public on the Draft Act, until 19 November, via the e-mail Sekretariat.PT@mf.gov.pl.
Comments and their justifications regarding the logical structures should be sent until 22 November to konsultacja.ksef@mf.gov.pl.
