Poland has confirmed the staged introduction of mandatory e-invoicing through the National e-Invoice System (KSeF). With presidential approval of the VAT Act amendment and the upcoming launch of the KSeF 2.0 test environment, companies now have clear timelines to prepare for compliance.
KSeF becomes law: Presidential approval clears the way
On August 27, President Karol Nawrocki signed an amendment to the VAT Act, officially confirming the rollout of the National e-Invoice System (KSeF). The system aims to reduce the VAT gap and is expected to increase budget revenues by PLN 10 billion over the next decade.
The staged implementation deadlines are as follows:
- February 1, 2026: Mandatory for companies with 2024 sales exceeding PLN 200 million.
- April 1, 2026: Mandatory for all other companies.
- April–December 2026: Micro-entrepreneurs with monthly gross sales below PLN 10,000 benefit from a transitional exemption.
This presidential confirmation removes remaining uncertainty, allowing companies to plan their transition with confidence.
KSeF 2.0: Transition dates every business must know
Poland’s Ministry of Finance has also announced the transition to KSeF 2.0. The current KSeF 1.0 test environment will shut down on September 1, 2025. The replacement, KSeF 2.0, will launch on September 30, 2025, with open API testing for software providers on the same day.
The roadmap includes:
- October 15, 2025: Pre-production (DEMO) API environment available for integration.
- November 1, 2025: Certificates and Authorizations Module (MCU) launch.
- November 3, 2025: Taxpayer Application test environment available.
- November 15, 2025: Pre-production release of the Taxpayer Application.
- January 26–31, 2026: Maintenance break for KSeF 1.0.
- February 1, 2026: Official launch of KSeF 2.0.
These milestones give companies and software providers a detailed roadmap to ensure smooth preparation before the mandate becomes binding.
How companies can prepare today
Businesses operating in Poland should take the following steps:
- Review internal invoicing processes and confirm readiness for e-invoicing.
- Engage with software providers to ensure systems are compatible with KSeF 2.0.
- Join testing as soon as environments open to identify and solve potential integration issues early.
- Prepare staff for operational changes linked to the mandatory rollout.
For further context on Poland’s e-invoicing journey, see our earlier update:
Poland’s KSeF mandate enters final legislative stages.
Key takeaways
- Companies with 2024 sales above PLN 200 million must adopt KSeF by February 1, 2026.
- All other companies follow on April 1, 2026, with micro-entrepreneurs enjoying a temporary exemption.
- KSeF 2.0 test environment launches on September 30, 2025, with phased testing through November.
- The final system, KSeF 2.0, goes live on February 1, 2026.
- Early preparation and testing with KSeF 2.0 are essential to avoid disruption.
