KSeF obligatory from 02.2026

KSeF obligatory from 02.2026

The KSeF, i.e. the National e-Invoice System, will finally come into force as of 02.2026 for some entities, and as of 04.2026 will be mandatory for all entrepreneurs.

As of 1 February 2026, the KSeF will be implemented for entities whose sales value in the previous tax year exceeded the amount of 200 million PLN, and as of 1 April 2026 already for the rest of entrepreneurs. The mandatory National e-Invoice System is expected to allow the modernisation of invoicing processes, document circulation and invoicing systems used by entrepreneurs.

The system was originally supposed to be in place from 07.2024, but in January, the Ministry of Finance announced a tender for an audit of the KSeF system to determine when the system would be fit for use. Unfortunately, bugs were found that prevented an earlier implementation.