On July 25, 2025, the Sejm adopted the law introducing Poland’s mandatory e-invoicing system, KSeF. The new rules confirm a phased rollout based on company size, starting in early 2026.
Implementation will proceed in three stages:
- From February 1, 2026: required for large taxpayers with over PLN 200 million turnover in 2024
- From April 1, 2026: extended to all other entrepreneurs
- From January 1, 2027: smallest taxpayers (with monthly sales below PLN 10,000) must comply
To help businesses adapt, the law includes several transition measures valid through 2026:
- Traditional cash register invoices can still be used
- Penalties for non-compliance will be postponed
- The obligation to include a KSeF number in payment transfer titles is temporarily suspended
The legislation also introduces a shorter VAT refund period, reducing it from 60 to 40 days, to support compliant taxpayers with improved liquidity.
The next step is review by the Polish Senate, scheduled for July 30 and 31, followed by presidential approval. Businesses are advised to begin technical and procedural preparations ahead of these deadlines.
This law builds on earlier developments in Poland’s e-invoicing journey. Read our previous updates:
- Poland confirms KSeF rollout plan starting in 2026
- Poland updates its e-invoicing roadmap with KSeF 2.0
Key takeaways
- Large taxpayers (> PLN 200M turnover) must use KSeF from February 1, 2026
- All other businesses must comply from April 1, 2026
- Smallest taxpayers (< PLN 10,000 monthly sales) follow from January 1, 2027
- VAT refund period shortened from 60 to 40 days
- Transitional rules apply through 2026:
- Cash register invoicing allowed
- No penalties for errors
- KSeF number in transfers not yet required
- Senate to review the law by end of July 2025
Additional resources
The official vote record (Vote No. 62 at the 39th session of the Sejm) is available here.
This document is especially relevant for CFOs, compliance managers, and finance teams preparing for KSeF onboarding.
