National System of e-Invoices

Find out what structured electronic invoices are

National e-Invoicing System (KSeF)

A structured invoice (hereinafter: e-invoice) is an invoice in electronic form, issued using the KSeF system with an assigned identifying number. These invoices are saved in XML format, generated in accordance with a logical structure known as the XSD schema. Issuance of an e-invoice occurs through submission to the system, which then verifies its correctness and, upon successful validation, assigns it a unique number.

The National e-Invoicing System was initially scheduled to become mandatory in 2024; however, based on an audit conducted by the Ministry of Finance, it was decided this would not be feasible due to critical errors related to the system's code, functionality, and performance.

An amendment to the VAT Act of June 10, 2024, postponed the obligation to issue e-invoices to February 1, 2026. Until then, the current rules for issuing invoices remain unchanged, and the coming months are a crucial period for preparing an implementation plan for KSeF within your company.

National e-Invoicing System – key dates

The Ministry of Finance has presented the current status of the project and confirmed the introduction of mandatory KSeF for both VAT payers and VAT-exempt entities. The implementation timeline is as follows:

From February 1, 2026 – for large taxpayers whose sales for 2024 exceed PLN 200 million
From April 1, 2026 – for all other entrepreneurs
From January 1, 2027 – for the smallest “digitally excluded” taxpayers, whose transactions involve amounts up to PLN 450 per individual invoice and a total monthly sales value not exceeding PLN 10,000

In June 2025, all relevant information regarding the new version of the system (KSeF 2.0) is scheduled to be presented: the structured invoice template (known as FA(3) schema) and the API documentation.

When do you need it?

As announced, all VAT taxpayers with a registered office or a fixed place of business in Poland will be obliged to issue invoices in structured form.

Implementing KSeF is a complex process that requires adjustment of your company’s existing procedures. KR Group distinguishes itself through its individual approach to each Client, a comprehensive view of your business situation, and a focus on understanding the specific needs of your organization. We offer support both to companies that have not yet begun KSeF implementation and to those at an advanced stage who require specialized advisory services.

Oferta KR Group

Advisory on KSeF Implementation:
The implementation of the National e-Invoicing System is a complex process that requires the introduction of many new processes within your company. At the outset, we conduct a readiness audit, during which we analyze the impact of KSeF on various areas of your organization’s operations. The result of this work is a report with an assessment of potential risks related to the new invoicing model. We perform a review of internal document circulation processes, internal procedures, contracts, and regulations, and ultimately develop a roadmap.
Support in Implementing the KSeF System:
- Registration, including execution of technical and business tests
- Analysis of incorrectly issued invoices along with proposed corrective actions
- Verification of the compliance of data issued in KSeF with the invoicing policy and VAT records
Post-implementation Support:
- Verification of the compliance of data issued in KSeF with the invoicing policy and VAT records (identifying potential discrepancies that may raise concerns for tax authorities)
Employee Training 
If needed, KR Group experts will conduct a workshop tailored to your organization's specifications. They will present both substantive and technical issues related to the implementation of the KSeF system

Prepare safely for KSeF with us! Working with KR Group means:

Ensuring compliance with KSeF 2.0 regulations
Meeting the requirement to issue invoices via KSeF by providing an end-to-end technical solution
Support from a team currently engaged in KSeF implementation
Confident verification of whether transactions must be submitted to KSeF
Assistance in determining whether an entity is subject to the KSeF obligation

Kontakt

Miłosz Saramak

CEE Growth and Marketing Director

m.saramak@krgroup.pl

(+48) 538 558 328

FAQ

I sell products to a contractor abroad. Does this invoice also have to be issued in the KSeF system?

Yes, invoices for foreign contractors will also have to be issued through this system. Sending the document directly to the recipient will be the responsibility of the Polish business.

Are invoices issued outside of KSeF still considered as invoices?

No – invoices issued outside of the National System of e-Invoices will not be considered as invoices.

I run an online store; my clients are natural persons. Do I have to issue invoices for these clients through KSeF?

The Ministry of Finance initially planned to introduce such an obligation for B2C transactions, but this is currently revoked. There will be no requirement of Issuing invoices in KSeF for consumers.

What happens in the case of a system malfunction?

In the case of a malfunction on the taxpayer’s side, there is the possibility of issuing the invoice in the offline mode outside of KSeF and delivering the invoice to KSeF on the following day.

I’m an entity exempt from VAT. Am I required to use KSeF?

Currently, no. The Ministry of Finance announced that taxpayers exempt from VAT will be obliged to use the system from January 1st, 2025.