The Polish Ministry of Finance has published an updated version of the draft Regulation on KSeF Usage, introducing important clarifications for invoice marking requirements in offline modes, particularly for invoices made available to buyers before they are sent to KSeF.
Proposed Updates to Invoice Marking Requirements
The revised draft narrows the application of dual QR code requirements for invoices issued in offline24 mode (Article 106nda of the VAT Act) and offline or unavailability mode (Article 106nh of the VAT Act) when delivered to buyers before KSeF submission. Under the amended draft version, the requirement for including both QR Code I (verification) with the word “OFFLINE” underneath it and QR Code II (integrity and authenticity) with the word “CERTYFIKAT” underneath it, are now specifically targeted at invoices delivered prior to KSeF submission to the following recipients:
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Foreign buyers not under KSeF obligations
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Final consumers
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Other recipients specified under Article 106gb paragraph 4 of the VAT Act
For invoices issued during failure mode (Article 106nf of the VAT Act), the dual marking requirements continue to apply regardless of recipient type (domestic entity with a NIP – tax identification number – or those under Article 106gb paragraph 4) when the invoice is delivered outside of KSeF before submission.
Implications for Domestic Transactions
The regulation redefines how invoices issued in offline24 and offline modes should be handled in the period before KSeF submission when the recipient is a domestic entity with a NIP, as it notably omits marking instructions for such scenarios.
This approach aligns with the fundamental principle that domestic entities with a NIP must receive their invoices through KSeF to ensure legal validity, even when those invoices are initially issued in offline modes. The exception is the failure mode (Article 106nf), where the parties agree on whether to receive the invoice via KSeF or outside the system, regardless of the type of buyer in question.
This also aligns with the guidance provided in the Ministry’s KSeF 2.0 Manuals, which introduced the concept of “transaction confirmation” as an interim document that can be provided to domestic buyers with a NIP while invoices await KSeF processing. These transaction confirmations, though not mandatory or defined in the regulation itself, may serve as practical bridge documents during the period prior to KSeF submission.
Offline Invoices Used or Made Available to the Buyer After KSeF Submission
For invoices originally issued in offline modes and used or made available to the buyer after KSeF submission, the requirements remain consistent with the previous draft version of the regulation. After submission to KSeF, invoices require the application of QR Code I (verification) with the KSeF number placed underneath it, if:
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Issued in offline24 or offline mode and used outside of KSeF; or
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Issued in offline24 or offline mode and made available to a buyer in Article 106gb paragraph 4 in a manner other than through use of KSeF; or
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Issued in failure mode and made available to a domestic buyer with a NIP or a buyer in Article 106gb paragraph 4 in a manner other than through use of KSeF
Other Updates
The draft regulation also provides the following updates:
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QR code standard updated to ISO/IEC 18004:2024
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Maximum file size for invoices with attachments moved from regulation text to technical specifications
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Clarification that structured electronic invoices used in public procurement via Peppol are excluded from attachment provisions
Next Steps
With less than three months until mandatory KSeF implementation, the Ministry of Finance continues to finalize critical implementing regulations, such as the KSeF Usage Regulation and the KSeF Exemptions Regulation, both still under development.
These regulations must undergo standard processes before taking effect. Given the approaching 1 February 2026 deadline, businesses should monitor these developments closely while preparing their systems based on current draft provisions.
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.
