The Polish parliament has taken a decisive step toward mandatory e-invoicing. On July 9, 2025, the Sejm held the first reading of the government’s proposal to amend the VAT Act, including provisions for the National e-Invoicing System (KSeF). The Public Finance Committee has since endorsed the proposal, establishing the legislative foundation for a phased rollout beginning in 2026.
What’s in the proposal?
The proposed amendments aim to make e-invoicing via KSeF mandatory for most taxpayers and update various technical and procedural aspects of VAT invoicing. Large businesses will need to comply by February 1, 2026, with most others following on April 1, 2026. A temporary exemption applies to businesses with limited turnover and certain low-value transactions.
Notably, the bill:
- Introduces a simplified e-invoice format for offline and fallback use
- Defines rules for correcting structured invoices
- Clarifies how to issue e-invoices when the KSeF platform is temporarily unavailable
- Allows attaching structured data annexes to invoices for complex goods or services
- Enables duplicate structured invoices if originals are lost or destroyed
- Sets obligations for identifying and authenticating invoices used outside KSeF
- Formalizes invoice access for buyers without tax ID numbers (e.g. private individuals)
Additionally, from January 2027, specific payment transactions must include the invoice’s KSeF ID in the bank transfer description.
The bill also permanently waives fines for non-compliance until the end of 2026 and provides mechanisms for gradual transition through thresholds and exemptions. The Ministry of Finance projects that KSeF will increase budget revenues by approximately 10 billion PLN over ten years. For more background on this direction, see our article on Poland’s updated e-invoicing roadmap with KSeF 2.0.
The proposed dates are not new. In fact, they follow the official postponement of KSeF that moved the original mid-2024 timeline to 2026. For a full overview of the new rollout phases, refer to our explainer on how and when Poland will roll out mandatory e-invoicing.
The full legislative text, adopted by the Public Finance Committee on the same day as the first reading, is now awaiting a final vote in the Sejm.
Key Takeaways
- Large businesses must comply with KSeF starting February 1, 2026
- Other taxpayers follow on April 1, 2026
- Micro-entities and low-value transactions may use transitional alternatives
- No fines will be issued for KSeF-related mistakes before January 1, 2027
- Invoices can be issued offline in case of system downtime
- Payments from 2027 must include invoice identifiers from KSeF
- Buyers without VAT registration (e.g. consumers) will be able to access structured invoices via a code
- Businesses may append annexes to invoices for complex transactions
Additional Resource
The 21-page committee report (document no. 1475) contains the full draft legislation and commentary. It is relevant for tax professionals, finance departments, ERP integrators, and legal teams preparing for the 2026 KSeF mandate. It can be downloaded (in Polish) here.
