In April 2025, the Polish government released another draft law regarding the rollout of mandatory electronic invoicing. As a rule, B2B invoices will have to be issued through a central platform called the National Electronic Invoice System (referred to as: KSeF). All VAT taxpayers with a seat or a fixed establishment in Poland will have to issue electronic invoices.

KSeF will be mandatory:

• from February 1, 2026 for large VAT taxpayers (those with 2024 turnover exceeding PLN 200 million).
• from April 1, 2026 – for all other VAT taxpayers

Recent Updates

On 11 April 2025, a draft amendment to the VAT Act regarding the mandatory e-invoicing system was published. The published draft is largely consistent with earlier MoF announcements and the earlier version of the draft published in November 2024. However, it also includes several new solutions, some of which are a response to earlier business feedback arising from the consultation process.

The key elements of the draft provisions are as follows:

• Permanent “Offline24” Mode: Invoices can be issued offline on a permanent basis, but must be submitted to KSeF by the next business day.
• Attachments to Structured Invoices: It will be possible to issue an invoice through KSeF with an attachment. In this case, the attachment would be an integral part of the invoice and it would be possible to include information on the measure, quantity, and unit prices of goods and services. It will not be permissible, however, to include advertising or marketing content. Sending invoices with an attachment would require the submission of an appropriate notification to the head of the National Revenue Administration.
• B2C Invoices: Issuing B2C invoices in KSeF will remain voluntary and will not require consumer consent. If the buyer does not use a NIP and is not VAT-registered, the invoice must be delivered outside KSeF with a QR code, as agreed by the parties.
• Invoices for purchasers without a Polish Tax ID (NIP): For buyers who do not have a Polish tax identification number (e.g., end consumers or foreign entities), invoices must be delivered by an agreed method. Domestic taxpayers will receive invoices directly through KSeF. Any invoice sent outside KSeF must include a QR code.
• Payment Identifiers: The obligation to provide a KSeF number or collective payment identifier for structured invoice payments is postponed until the end of 2026. This applies to split payment mechanisms and other payment methods, with the option to generate a collective identifier for payments to multiple recipients.
• Sanctions: Penalties for not issuing invoices in KSeF, incorrect offline issuance, or late submission of offline invoices will apply from January 1, 2027, giving businesses time to adapt.

KSeF and foreign entities

Foreign businesses without a fixed establishment in Poland are not required to use KSeF. They can issue their sale invoices as usual. Polish suppliers will be obliged to issue sales invoices to such foreign entities via KSeF, however such invoices must be visualized (e.g. in a PDF file) and delivered to the foreign business in a manner agreed between the parties.

Foreign businesses with a fixed establishment in Poland for VAT purposes will be obliged to use KSeF for both sale and purchases invoices related to transactions that are taxed in Poland.

The table below summarized KSeF obligations in relation to foreign entities.

Therefore, it is very important to carefully analyse whether the activities of foreign entrepreneurs in Poland create VAT FE.

If the provisions regarding KSeF are enacted as drafted, additional steps will be necessary to ensure foreign taxpayers can access KSeF and comply with the new requirements.

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