No more invoices in PDF sent by email and printed on paper. The government has adopted the rules they introduce mandatory National e-Faktur strategy (KSeF), which is 1 of the biggest revolutions in the Polish taxation strategy for years. From 2026, any invoice issued between entrepreneurs will gotta go through the central government system. This means that taxation officials will gain immediate insight into the details of each transaction, even before the company submits a monthly or quarterly VAT return. This is simply a fundamental change that will give the fiscals a powerful tool to control and seal the taxation system.
For entrepreneurs, it is simply a signal that the time for preparation has begun now. Implementation of the KSeF will require not only changes in habits, but frequently besides investments in fresh software or adaptation of current accounting systems. Although the legislature has foreseen transitional periods and time to learn without penalties, the revolution is inevitable and will affect almost all company in Poland.
Who and erstwhile does he gotta go to KSeF? Key terms for companies
The implementation of the mandatory KSeF was spread out into stages to give entrepreneurs time to adapt. However, the agenda is very precise and inexorable. They will be the first to join the fresh strategy to join the biggest players in the market.
From February 1, 2026 KSeF's sole work to issue invoices will include companies whose yearly sales value (including tax) exceeded PLN 200 million. Just 2 months later, from April 1, 2026, all another active VAT companies will gotta join the scheme. This means that spring 2026 will be a breakthrough for the vast majority of Polish companies.
However, the legislator has provided any facilitations for the smallest entities. Companies exempt from VAT and those whose monthly sales documented by invoices do not exceed PLN 10 000, they will be able to usage the transitional period and not usage the KSeF until the end of 2026. This is simply a bow towards micro-entrepreneurs and people who may have difficulties with digital implementation, but from 2027 the work will besides include them.
No more invoices in PDF. How will invoicing in practice look?
The KSeF revolution means a complete departure from existing invoicing methods. Invoices sent in the form of PDF files or paper paper scans will cease to be recognised in the economical trade between companies. Each paper will should be issued and received through a central government platform. In practice, this means having software integrated with KSeF.
However, the strategy introduces respective applicable solutions. 1 is the anticipation Offline invoices. In the absence of net access, the entrepreneur will be able to make an invoice with a unique QR code and will then have 24 hours to enter it into the KSeF system. This is an crucial facilitation for companies operating in the field. Furthermore, the e-invoice will be accompanied by attachments, although their size will be limited. This will let you to send additional documentation, specified as reception protocols or method specifications.
The optional anticipation of issuing structured invoices for consumers (B2C transactions) is besides new. Businesses will decide whether they want to offer their individual customers this form of sales document.
A fresh work for buyers. What is self-identification?
KSeF is not only changes for retailers, but besides fresh obligations for buyers. Provisions introduce a mechanics mandatory self-identification of the buyer. This means that erstwhile making purchases for company needs, the buyer will gotta supply data allowing for its unambiguous recognition in the system.
If the buyer is an active VAT payer, he will be obliged to supply his VAT number. On the another hand, if he is not a VAT taxable individual but is making a acquisition for the purposes of his business, he will gotta supply his NIP number. The seller will enter these data into KSeF erstwhile issuing the invoice, allowing the strategy to automatically link the transaction to the applicable entity.
This mechanics aims to destruct errors in invoice data and facilitate the automation of accounting and control processes. For many tiny entrepreneurs who have not always provided their data on smaller purchases, this will be a crucial change in regular operation.
A year to learn without penalties. Government gives companies time to adapt
The Ministry of Finance, aware of the scale of the changes made, announced a transitional period in which companies will not be punished for possible errors. No sanctions will be applied until the end of 2026 for non-compliance with the KSeF regulations. This is key information for entrepreneurs, which gives time for the peaceful implementation of fresh systems, training of workers and adaptation of interior procedures.
During this transitional period invoices may proceed to be issued utilizing fiscal cash registers, provided the buyer’s NIP number is given on them. Only from January 1, 2027 another crucial work will come into force: the request to supply the recognition number of the KSeF invoice erstwhile making payments for it. This will yet close the strategy and link any payment to a circumstantial invoice in the government database.
Entrepreneurs should treat this year as a time of intensive learning and testing, not as an excuse to postpone changes at the last minute. The sooner the company prepares for the KSeF revolution, the smoother it will go through this process in 2026.
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The government has decided! Fiskus will see all invoice of Poles in real time
