KSeF mandatory from 2026! The President signed the Act

KSeF mandatory from 2026! The President signed the Act

KSeF mandatory from 2026! The President signed the Act
The President signed an Act introducing important changes in invoicing for entrepreneurs. The obligation to issue electronic invoices in the National e-Invoicing System (KSeF) will be introduced in stages and later than originally planned. From 1 February 2026, KSeF will cover companies with a turnover above PLN 200 million, and from 1 April 2026, all others.

The President signed the Act shifting the deadline for mandatory e-invoicing from the originally planned date of 1 July 2024. The new deadline for implementing the mandatory KSeF is 1 February 2026. The Act enters into force on 1 July 2024.

New deadline for e-invoicing in KSeF – the most important changes

The Act of 9 May 2024 changes the deadline for the mandatory issuance of structured invoices in the National e-Invoicing System (KSeF). The most important changes include:

  • 1 February 2026 - the first stage of mandatory e-invoicing in KSeF will take place, it will cover companies whose sales value together with the tax amount exceeds PLN 200 million;
  • 1 April 2026 - KSeF will become mandatory for all Polish entrepreneurs;
  • Other postponements: in addition to postponing the KSeF implementation date, the Act also postpones other deadlines, including obligation to provide the KSeF number in invoice transfers. Transitional provisions will also be adapted;
  • Further modifications: the Ministry of Finance announces further simplifications in the KSeF system, which will be the subject of the second project of the Ministry of Finance.

The change of the date is the result of KSeF performance problems discovered during an IT audit. The new date is intended to provide more time to refine the system and enable taxpayers to seamlessly switch to e-invoicing.

KSeF – find out how we can help

It is now known that until 1 February 2026, VAT taxpayers can still issue invoices using traditional methods. However, we encourage entrepreneurs to familiarize themselves with the KSeF system as soon as possible and start its implementation.

Our support in the implementation of KSeF includes a number of activities aimed at preparing the organization to fulfil obligations related to KSeF. Find out more about our support when switching to KSeF: KSeF advisory services – support for companies

KSeF advisory services

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Our expert

Szymon Lipiński
Szymon  Lipiński
Tax Consultant, Crowe Poland
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