On Monday, June 30, 2025, the Ministry of Finance published the anticipated FA(3) logical structure along with the technical documentation for the National e-Invoicing System (KSeF).
All indications suggest that the implementation date for the KSeF is now firmly set. The released information clearly confirms that both the legislative process and preparatory work are progressing in line with the timeline announced by the Ministry in April.
We can therefore be certain that the obligation to use KSeF will come into force on February 1, 2026, for large enterprises (i.e., those with sales exceeding PLN 200 million in 2024), and from April 1, 2026, it will apply to all remaining VAT taxpayers.
There is little time left to prepare. Any delay increases the risk of not implementing the necessary changes on time. Implementing KSeF is a complex process that requires adjustments to existing procedures within your organization. For this reason, we strongly recommend initiating preparations as soon as possible.
