The President of the Republic of Poland has signed the act introducing the National e-Invoicd System (KSeF). As of February 1, 2026, the largest companies will be required to receive invoices via KSeF, and as of April 1, 2026, the obligation to issue invoices will apply to all other entrepreneurs. Micro-enterprises with a turnover below PLN 10,000 per month may continue to issue invoices outside the system until the end of 2026.
The changes introduced by the amendment include:
- The possibility of issuing invoices in offline mode in case of a system failure or lack of access,
- The option (not mandatory) of issuing B2C invoices through KSeF,
- With the consent of the tax authorities, the possibility of attaching files to invoices in case of so-called mass transactions,
- Postponement of penalties for invoicing errors until the end of 2026,
- Postponement of the obligation to provide the KSeF number in payments until the end of 2026,
- As of January 1, 2027, it will no longer be possible to issue invoices from cash registers or treat receipts with a tax identification number (NIP) as simplified invoices.
This is the most significant change in invoicing in many years!
The time left for implementation is short, and every day of delay increases the risk of not introducing the necessary adjustments on time. Implementing KSeF is a complex process, requiring adaptation of existing processes within the company. For this reason, we recommend starting preparations now.
If you would like to discuss how to safely and effectively carry out the implementation process of the system in your company – we encourage you to contact us.
KSeF- webianar
We also invite you to the webinar (it will be in Polish) "KSeF Behind the Scenes: Implementation, Workflow, Pitfalls and Expert Answers", during which, Gerard Goliasz and other experts form ARC Consulting will share practical knowledge regarding the implementation of the National e-Invoice System and the intricacies of tax regulations in Poland: link.
