Current status
KSeF receiving and the principal issuing phases are live.
Poland's mandatory National e-Invoice System (KSeF 2.0) is live. Receiving became mandatory in February 2026 and issuing obligations were phased by sales volume.
Implementation timeline
- Mandatory KSeF receivingIn-scope domestic taxpayers
- Mandatory KSeF issuance — phase 1Taxpayers with 2024 gross sales above PLN 200 million
- Mandatory KSeF issuance — phase 2Most remaining taxpayers
- Micro-volume transition endsTaxpayers with monthly invoiced gross sales no higher than PLN 10,000
Who is affected
The mandate broadly applies to Polish taxpayers issuing in-scope invoices. Consumer invoices remain voluntary, and statutory exclusions and offline modes may apply.
Receiving requirements
In-scope taxpayers have been required to receive invoices through KSeF since 1 February 2026.
Issuing requirements
Large taxpayers entered on 1 February 2026 and most other taxpayers on 1 April 2026. The smallest issuers have a threshold-based transition until 2027.
Formats and networks
Accepted or required formats
Networks and platforms
- KSeF 2.0
Software considerations
Software should integrate with the KSeF 2.0 API, support FA(3), authentication and certificates, offline modes, QR codes and KSeF status/error handling.
Frequently asked questions
What is KSeF?
KSeF is Poland's national platform for issuing, receiving and storing structured invoices.
Do small businesses receive invoices in KSeF?
Yes. The later dates concern issuing. In-scope taxpayers have generally had to receive through KSeF since 1 February 2026.
Official sources
Use these first-party references to verify the requirements for your circumstances.
- Official sourcePolish Ministry of FinanceKSeF applicability and legal rulesLast checked 10 September 2026View official source (opens external website)
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The information on E-Invoicing Guide is provided for general informational purposes only and does not constitute legal, tax, accounting or compliance advice. Requirements may change. Always verify obligations with the relevant authority or a qualified adviser.