KSeF 2.0 becomes a reality – The President has signed the Act.

Poland is entering a new era of invoicing. President Karol Nawrocki has signed the amendment to the VAT Act that officially launches KSeF 2.0 – the next stage in the digital transformation of invoice processing. The National e-Invoicing System (KSeF) will become mandatory in 2026 and will apply to nearly all businesses. This change will not only revolutionize how invoices are issued but also how the tax authorities monitor transactions and tax records.

When will KSeF 2.0 we implemented?

According to the new regulations, the implementation of KSeF will be rolled out in phases:

• From February 1, 2026 – the largest companies (with sales exceeding PLN 200 million in 2024) will be required to issue invoices exclusively through KSeF. From this date, all entities – regardless of size – will also be required to receive invoices via the system.
• From April 1, 2026 – the obligation to issue invoices via KSeF will extend to all businesses, with the exception of micro-entrepreneurs whose monthly turnover is below PLN 10,000. These smallest businesses can continue to use traditional invoicing methods until the end of 2026.

What is KSeF 2.0?

KSeF 2.0 marks the full transition from traditional paper or digital invoices to structured e-invoices, issued and received exclusively through the KSeF platform. Importantly, the law allows for an offline mode – businesses can issue an invoice outside the system, but they must upload it to KSeF no later than the following day.

Key changes introduced by KSeF 2.0 include:

• Ability to attach files to invoices (with size limits and subject to approval by the tax authorities),
• Introduction of a new offline mode for issuing invoices,
• Changes in how VAT corrections are recognized,
• Flexibility for businesses to choose whether to issue invoices for consumers within or outside KSeF.

Enhanced Transparency for Tax Authorities

Starting in 2026, the Polish tax office will gain access not only to general invoice data but also to the full line-item details and tax record entries for each transaction. This means significantly greater oversight – both in terms of VAT and corporate income tax.

Penalties and Transition Period Postponed

While the implementation dates remain unchanged, the amendment provides a grace period for businesses until the end of 2026. During this time:

• Invoices may still be issued via cash registers if the buyer provides a tax identification number (NIP),
• It will not yet be mandatory to include the KSeF invoice number in payment details (including those under the split payment mechanism – MPP); this requirement begins on January 1, 2027,
• No penalties will be imposed for invoicing errors related to KSeF. The Ministry of Finance intends for 2026 to serve as a learning and adaptation period for businesses.

New Obligations for Buyers – Self-Identification

The amendment also introduces a self-identification requirement for recipients of structured invoices. Buyers will need to provide:

• Their VAT number – if registered for VAT purposes,
• Their NIP (Tax ID) – if not VAT-registered but making purchases for business purposes and in possession of a tax ID.

KSeF 2.0 is one of the most significant reforms in Poland’s tax system in recent years. For businesses, it means adapting accounting systems and rethinking how transactions are documented. For the tax office, it brings powerful new oversight capabilities. While full implementation begins in 2026, early preparation will be key to a smooth transition.