Poland has taken another concrete step towards the mandatory use of its National e-invoicing System, KSeF. On 8 December 2025, the Government Legislation Centre published updated information on the legislative work surrounding KSeF, confirming that two key regulations are scheduled to enter into force on 1 February 2026.
These developments build on earlier milestones in Poland’s KSeF roadmap. In previous updates, we covered how Poland prepared businesses for the KSeF era, published new manuals and FAQs for KSeF 2.0, and advanced the technical rollout of the platform. The newly announced regulations now strengthen the legal framework that underpins those earlier preparations.
Two regulations entering into force on 1 February 2026
The latest update confirms that two regulatory acts have been submitted for announcement and are expected to apply from February 2026.
The first is a regulation issued by the Minister of Finance and Economy that specifies cases in which taxpayers are not required to issue structured invoices via KSeF. This regulation is particularly relevant for companies assessing the scope of their obligations. It clarifies which invoicing scenarios fall outside the mandatory KSeF process and provides legal certainty for businesses with specific transaction types or operational exceptions. The draft regulation is available via the Government Legislation Centre website.
The second regulation amends the existing rules on issuing invoices. While it does not change the overall direction of the KSeF mandate, it aligns the current invoicing framework with the structured invoice model and operational requirements of KSeF. This amendment complements the guidance already published in the updated manuals and FAQs for KSeF 2.0, helping companies translate legal requirements into practical processes. The draft amendment can be consulted on the Government Legislation Centre portal.
Together, these regulations confirm that Poland is moving from preparation and guidance towards full legal enforceability.
What this means for companies operating in Poland
For companies subject to Polish VAT rules, the confirmation of these regulations reinforces the importance of being KSeF-ready by February 2026. Earlier communications focused on understanding the system, testing integrations, and following the technical roadmap. The new regulations add a legal layer that requires organisations to review their invoicing scenarios in detail.
This includes assessing whether any exemptions apply, understanding how amended invoice issuance rules affect internal workflows, and ensuring that ERP and e-invoicing solutions are fully aligned with KSeF requirements. For businesses with complex structures or mixed domestic and cross-border invoicing, this review is particularly important.
New KSeF addressing scheme supports KSeF 2.0 rollout
Alongside the regulatory update, the Polish Ministry of Finance has announced a technical change related to the upcoming KSeF 2.0 production launch. A new, uniform addressing scheme will be introduced for all KSeF environments as part of the target IT infrastructure and security model.
This change is technical in nature and does not affect the scope or functionality of the available API interfaces. It follows the broader technical progress described in earlier updates on the KSeF 2.0 rollout and is intended to support long-term stability and security.
To allow a controlled transition, existing addresses will remain active during an interim period. New addresses became available on 15 December 2025 for both test and production environments. Integrators are expected to migrate test environment connections by 10 January 2026. After that date, automatic redirects will be enabled for test environments, although integrations that do not support redirects will require manual updates.
On 17 January 2026, all previous KSeF environment addresses will be fully deactivated without further redirects. From 1 February 2026 onwards, the production environment will be accessible only via the new addresses. The MCU service address remains unchanged. The official announcement and the list of new environment addresses are published on the Polish Ministry of Finance website.
Changes companies need to implement
- Review whether any invoicing scenarios fall under the defined exemptions from structured invoicing via KSeF
- Assess the impact of the amended invoice issuance rules on internal invoicing processes
- Align legal, tax, and IT teams around the February 2026 enforcement date
- Update KSeF integration endpoints to the new addressing scheme within the transition timeline
- Test integrations early to avoid disruptions when old addresses are deactivated
