KSeF – Act signed by the President
On Wednesday, 27 August 2025, the President of the Republic of Poland signed the Act introducing the National e-Invoicing System (KSeF). This confirms that the obligation to implement KSeF will indeed take effect. We would like to highlight the most important information below:
1/ KSeF is a system developed by the Ministry of Finance for issuing, receiving, and archiving invoices in an electronic structured format (XML).
2/ The mandatory implementation of KSeF will take place in two phases:
- From 1 February 2026 – for taxpayers whose 2024 sales value (including VAT) exceeded PLN 200 million,
- From 1 April 2026 – for all other taxpayers.
3/ Certain entities will not be subject to the KSeF obligation, including foreign taxpayers without a fixed place of business in Poland.
4/ Entities that do not implement KSeF on time will be unable to issue or receive invoices, as traditional invoice formats – both paper and standard electronic – will no longer be accepted.
5/ Registering in the KSeF system and assigning appropriate user permissions is the first step towards enabling the issuance and receipt of invoices in the new format.
In view of the above, we strongly recommend beginning preparations for KSeF implementation without delay.
7Should you require any assistance or additional information regarding KSeF, please do not hesitate to contact the TIAS Tax Department at ksef@tias.pl
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