KSeF mandatory dates
KSeF is Poland's national e-invoicing system. The obligation to issue invoices in it arrived in steps. The dates below are from the Ministry of Finance's own questions and answers.
| Date | What applies | Original wording |
|---|---|---|
| 1 February 2026 | Mandatory for companies whose 2024 sales (with VAT) exceeded PLN 200 million | od 1 lutego 2026 r. dla firm, które w 2024 r. miały sprzedaż powyżej 200 mln zł (z VAT) |
| 1 April 2026 | Mandatory for all other sellers | od 1 kwietnia 2026 r. dla pozostałych |
| Until 31 December 2026 | Invoices may still be issued outside KSeF if the month's total sales on such invoices (with VAT) do not exceed PLN 10,000 | do 31 grudnia 2026 r. można jeszcze wystawiać faktury poza KSeF (papierowe lub elektroniczne), jeśli w danym miesiącu suma sprzedaży z VAT na takich fakturach nie przekroczy 10 000 zł |
| 1 January 2027 | The small-volume exception ends; the smallest sellers must use KSeF too. Penalties for KSeF errors were also deferred until this date | Kary za błędy w KSeF zostały odroczone do 1 stycznia 2027 r. |
Foreign buyers
A buyer without a Polish NIP cannot log in to KSeF to collect the invoice. The official answer is that the seller issues the invoice in KSeF and then hands it over in an agreed way, for example as a PDF, with a QR code that lets the buyer verify it.
These are dated facts. Rules change; check the official page before relying on a date.
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Source: KSeF 2.0 questions and answers (Ministry of Finance). Read 2026-11-10.