Poland continues its shift to mandatory e-Invoicing with key changes announced in the latest KSeF 2.0 update. Foreign companies, correction rules, and offline issuance processes are all impacted.
On May 30, the Polish Ministry of Finance shared a new draft of the KSeF 2.0 framework. This version includes two additional draft regulations and refines the timeline and rules around the introduction of mandatory e-Invoicing. The rollout will begin in stages starting February 1, 2026.
For a full overview of the implementation timeline and background, read our previous article:
How and when will Poland roll out mandatory e-Invoicing?
Exemption options for foreign businesses
Foreign companies that self-invoice may be exempt from using KSeF. But if they issue invoices using an EU VAT number, they may still opt to use the KSeF system.
No VAT threshold increase
The earlier plan to raise the VAT exemption threshold to PLN 240,000 has been dropped. Businesses should continue to plan using the existing limit.
Correction invoices and structure
All corrective e-Invoices must now follow the structured or offline24 format. This applies to both increases and reductions, and brings clarity on how corrections should be handled technically.
Changes in how invoices are visualized
The Ministry has adjusted the rules for how e-Invoices need to be presented to buyers. This revision aims to support smoother communication between seller and buyer and reduce confusion around invoice layouts.
New rules for negative corrections
Negative corrections can no longer rely on the KSeF transmission date as proof of receipt. Companies need to be aware of this shift, as it affects how and when a correction is considered received by the buyer.
Easier access to offline24
Offline24 invoicing is now easier to access. Taxpayers no longer need to justify specific business reasons to use this mode, simplifying compliance for many.
The Ministry’s legislative process and draft texts are available here.
