The mandatory National e-Invoice System (KSeF) was supposed to be a revolution in the Polish invoicing system. Initially planned for the beginning of 2024, it has now been postponed due to technical issues until February 2026, when it is set to be implemented in a modified form.
What is KSeF?
KSeF is an IT system that enables the issuance and receipt of so-called structured invoices in a uniform XML format, with centralized tax oversight. Ultimately, it is intended to replace traditional paper and electronic invoices, and the data goes directly to tax authorities.
Since 2022, the system has been operating voluntarily—some entrepreneurs are already using it today, receiving, for example, a shorter VAT refund period (40 days instead of 60).
Why February 2026?
In January 2024, the Supreme Audit Office and accounting professionals raised alarms about deficiencies in performance testing, interface errors, and risks of failure. The Ministry of Finance, although it had long assured the system’s readiness, ultimately withdrew from the mandatory launch in June 2024 and announced consultations for a new timeline.
New Proposed Changes
From projects revealed by the Ministry of Finance in June 2025, the new version of the reform is expected to include:
- Offline mode – the ability to issue invoices outside the system and later “send” them to KSeF,
- QR codes on invoices – so that the recipient can verify and read them without needing an accounting system,
- Additional deferrals for smaller taxpayers and “digitally excluded” taxpayers – The obligation to implement KSeF in February 2026 will only apply to large taxpayers whose sales exceeded PLN 200 million (including tax) in 2024, while other taxpayers will be required to implement the system in April 2026, and only from 2027 will the so-called digitally excluded taxpayers (those conducting transactions up to PLN 10,000 per month) be subject to the obligation,
- Increase in the VAT exemption threshold – in 2026, the exemption threshold for VAT will increase from PLN 200,000 to PLN 240,000,
- Postponement of penalties – penalties for violations related to KSeF will only be imposed starting January 1, 2027.
What Should Entrepreneurs Do Today?
Although the KSeF obligation has been postponed, it is worth preparing for its implementation:
✅ Verify and, if necessary, update accounting software – most popular systems (e.g., Comarch, Insert, Symfonia) already offer KSeF support,
✅ Test the issuance of structured e-invoices – even without the obligation,
✅ Implement emergency procedures – e.g., a protocol for lack of access to the system,
✅ Train accounting personnel – as handling XML files and communication with the KSeF API will become a daily routine.
Summary
KSeF remains one of the most important digitization projects for the tax authorities. The coming months will be crucial for refining its functionalities and enacting implementing regulations. Entrepreneurs who start preparations now will gain an advantage and avoid costly panic when the new deadline is announced.
