KSeF – e-invoicing becomes mandatory as of 2026

Michał Wykurz

Use of the National E-Invoicing System (KSeF) will become mandatory as of 1 February 2026 for the largest enterprises and as of April 2026 for all the VAT payers. This will mark a next step in the digitization of commerce with a view to simplifying and automating the invoicing process. Even though the deadline seems remote, it is advisable to use the additional time to make sure you are prepared as KSeF implementation is a complex multi-stage process.

KSeF – who is affected? KSeF will have to be used by:

• businesses registered as non-exempt taxable persons for VAT purposes, and
• businesses that are exempt from VAT but nevertheless issue invoices,

provided they are established or have a fixed establishment in Poland.

What changes with KSeF?

• Electronic invoice flow – structured invoices will be issued, received and stored in a centralised system operated by the Finance Ministry.
• More effective document control – the authorities will have real-time access to invoices, allowing them to quickly identify non-compliance.
• Simplified document flow – no need to send invoices to customers on paper or as PDF files, as before.

How to prepare your firm for KSeF?

System integration – align your accounting software with KSeF requirements.

Staff awareness – make sure your staff know the new invoicing procedures.

Test run – start using KSeF even before the statutory deadline to avoid technical issues when the time comes.

How we can help you

• Pre-implementation review and gap analysis
• Implementation of internal procedures
• KSeF training for your staff
• Tax consultations regarding the new duties

Do not hesitate to contact our experts!