Poland's journey toward e-invoicing began in November 2018 with the adoption of legislation transposing the EU e-invoicing directive (2014/55/EU) into national law, which took effect on 18 April 2019. In January 2022, the voluntary phase of the National e-Invoicing System (KSeF) was introduced, enabling companies to issue structured invoices and enjoy tax benefits.
Initially, mandatory e-invoicing through KSeF was scheduled for implementation on 1 July 2024. However, following an amendment to the VAT Act signed by the President on 5 June 2024, the timeline was revised. Mandatory use of KSeF is now set to take effect as follows:
- 1 February 2026: For entrepreneurs whose 2025 sales value, including tax, exceeds PLN 200 million.
- 1 April 2026: For all other entrepreneurs.
By these dates, the system is expected to be fully integrated with existing platforms, streamlining invoicing processes for both B2B and B2G transactions. This integration will provide Poland with a more efficient and compliant system for managing public procurement and commercial invoicing.
By the end of 2022, over 17,000 entities, primarily from the public sector, had registered with KSeF, reflecting growing interest in e-invoicing across the country.
Despite the postponed implementation of mandatory e-invoicing, the Ministry of Finance continues to develop free tools to facilitate the use of the system. One such tool is the KSeF Mobile Application, which allows users to issue and receive invoices via mobile devices.
Entrepreneurs are advised to stay informed and prepare for the upcoming changes to ensure a seamless transition to the new legal requirements.
