Upcoming Changes in Poland’s e-Invoicing System:
KSeF Draft Law Highlights

The draft law introducing changes to Poland’s KSeF e-invoicing system is now part of the legislative agenda for the Polish Council of Ministers, addressing issues discussed in consultations earlier this year.

According to the official publication;

1. Mandatory KSeF Adoption Timeline:
   • From 1 February 2026: Applies to businesses with over PLN 200 million in 2025 sales.
   • From 1 April 2026: Applies to all other businesses.
2. Key Extensions Until 31 July 2026:
   • Deadline for including KSeF numbers in e-invoice payments, even with split payments.
   • Deferrals for cash register-generated invoices.
   • Additional time before penalties are applied for non-compliance.
3. Offline Mode Available Until End of 2026: Taxpayers will have access to an offline mode option.
4. Consumer Invoices Through KSeF: Provisions to allow consumer invoices within the KSeF framework.
5. Special Provision for Low-Scale Taxpayers Until September 2026: “Digitally excluded” taxpayers with low invoice volume and value can use current invoicing methods temporarily.
6. Full Technical Readiness Before Obligations Begin: To ensure smooth onboarding, all system functions will be active before KSeF becomes mandatory.