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National e-Invoicing System mandatory from 2026 – prepare your business for the digital revolution

by Bartłomiej Wasiak

11 June 2025

Implementation of the National e-Invoicing System (KSeF) is gaining momentum. The Ministry of Finance presented the newest version of the KSeF implementation bill in the last week of May 2025. Draft implementing regulations have also been published. Alongside the legislation, they have also announced the key dates for the work on KSeF implementation.

The new system introduces mandatory e-invoicing for all businesses – from micro enterprises to the largest corporations. Find out when and how to prepare for the changes.

Key solutions proposed in the published draft legislation:

changes to the voluntary invoicing outside KSeF, in the so-called “offline24” mode;
an additional functionality for certain industries to enable them to send invoices with an attachment to KSeF;
an option to issue e-invoices to consumers,
option to download the KSeF certificate to enable offline operation before the KSeF invoicing becomes mandatory, i.e. from 1 November 2025.

KSeF key dates:

1 February 2026 – KSeF mandatory for large enterprises (sales of more than 200 million zloty in 2024, including VAT),
1 April 2026 – KSeF mandatory for all other enterprises,
1 January 2027 – KSeF mandatory for the smallest taxpayers with monthly sales below 10,000 zloty,
1 November 2025 – test environment of the KSeF 2.0 Taxpayer Application made available and start of issuance of issuer certificates (necessary for offline operation). Invoices issued in KSeF 2.0. before 1 February 2026 will have no legal effects,
until 31 December 2026 – invoicing in cash registers still available and the requirement to provide the KSeF number in payments for e-invoices will be deferred until that date,
from 1 April 2026 – VAT RR invoices made available (to flat-rate farmers) in KSeF.