Ministry of Finance consultation on draft legislation and FA(3) Schema for Feb 2026 mandatory KSeF B2B e-invoicing
The Polish Ministry of Finance has launched on 5 November 2024 a public consultation of latest revised draft legislation and FA(3) logical structures for the 2026 launch of KSeF B2B e-invoicing. These new publications are based on consultations this year following a delayed launch. The new timetable is:
- Jan 2025: Free KSeF helpline to be launched
- Mar 2025: finalisation of legislation;
- Jun – Aug 2025: API documentation published with testing phase
- Sep – Dec 2025: public testing phase of API
- Nov 2025: KSeF production environment
- LAUNCH Feb 2026: large taxpayers, over PLN 200 million (€46m) per annum turnover in the previous year; and
- LAUNCH Apr 2026: other taxpayers.
- 31 July 2026 delayed start for:
- Reporting of e-invoices on cash registers;
- Penalty regime for non-compliance with KSeF; and
- Including KSeF code on payments.
- 30 Sep 2026 micro businesses which have limited digital access may continue to issue paper invoices
- 31 Dec 2026 option to use offline mode now extended to all
- Option for B2C e-invoicing via KSeF
Within the new schema is now include the option to make attachments to invoices.
The Polish Council of Ministers is to approve the KSeF e-invoicing legislation to confirm the new launch dates and include changes to the regime following a number of public consultations (last ones on logical structures still ongoing). This should be approved before the end of 2024.
9 Oct 2024: KSeF testing restricted; last consultation starts this month
The Polish Ministry of Finance has put the brakes on its new e-invoicing testing environment due to technical difficulties and excess demand ahead of the February 2026 introduction of National E-invoicing System (‘KSeF’). It is limiting test loads to 10MB and 100 per minute.
In August, the Ministry published an updated round of Frequently Asked Questions. These are based on last, July consultations (see below). The revised FAQ’s cover the basics of the KSeF mandate, plus lots of details of: exceptions; authorising invoices; invoicing structure; issuing and sending e-invoices; technical issues; payment presentation.
In the meantime, there is an Ombudsman challenge of the data request on the ground of privacy and commercial sensitivities.
Original July 2024 launch scrapped
The original plan was for July 2024, but following a technical audit, it has been concluded that a full architecture rebuild is required.
A contract engineer will be appointed, rearchitecture, expanded testing and better documentation, better maintenance planning, training and support for taxpayers.
Following a winter of public seminars, the Polish Ministry of Finance had launched a consultation on legislative amendments and software interface specifications issues new launch date. The consultation completed 19 April. Key points from the consultation documents and changes to the original July 2024 regime:
- New fine regime, with initial soft-launch 1-day delay on live reporting
- Offline mode for emergency QR Code generation for invoices
- Provision to add attachments to e-invoices
- Voluntary use of KSeF to issue B2C invoices
- Limit on VAT deductibility with PIT or CIT taxpayer’s tax ID number.
- Changes to transmission of payment details
Latest proposed amendments to the now abandoned July 2024 launch include:
- Possibility to continue using paper invoices for micro taxpayers if no invoice exceed PLN 450 or monthly total invoicing does not exceed PLN 10,000;
- Likely 1-day grace period on reporting invoices for initial soft landing phase;
- Option for structured attachments for certain supplies (telecoms; electricity, water and similar utilities etc);
- There will be some minor amendments to the SAF-T JPK VAT return, and details will be available in June
- Mobile phone app to be published in April/May;
- Emergency QR Code generation for invoices were service failure and invoices created in ‘offline mode’;
- There will be no phased introduction (which had been suggested), and exempt supplies will be included (had proposed 6-month after taxable supplies);
- Guidance for non-residents with Fixed Establishment (and therefore potential liable to report invoices) will be issued soon.
February KSeF consultations reassure taxpayers
The Ministry’s consultations were held in the second half of February 2024. This follows the delay of the July 2024 mandatory e-invoicing regime for B2B taxpayers. The Ministry has committed to giving at least six months notice of the new launch date and the final revised requirements – which points to Spring or Summer 2025 given all of the new pre-launch plans.
The consultations provided some early insight into how the delayed mandate may change. This could include:
- B2C invoices may be included earlier than planned. Potentially on a voluntary basis at the outset.
- Reflecting concerns in the EU ViDA Pillar 1 discussions (harmonising e-invoicing), the Ministry may water down requirements on bank payment or identifier details in transaction reporting.
- Abandoning phased introduction of the KSeF regime by company size (turnover). Instead go for a big-bang of all companies. This is partially because so much preparation has been made by taxpayers and the supporting services that a large proportion of small businesses are ready. But also that it is difficult to monitor which counter-parties are mandated, and therefore to manage processing vendor invoices properly.
- The Ministry has recommitted to retaining the existing FA(2) scheme until at least post KSeF launch.
- JPK_V7 – will be maintained because it contains data that is missing from KSeF
The Ministry has also published a new Frequently Asked Questions page on its website.
2025 launch date to be announced April or May
The new launch date will be announced end of April or start of May. A July 2025 date looks likely given the need to avoid clashing with 2024 year-end accounting work at the start of 2025. Plus, all of the Ministry’s plans (to be confirmed 9th February) over the next few months to reboot the launch:
- This month, the Ministry is looking to appoint an outside consultant to audit the technical problems and IT architecture redesign needed to overcome the scaling issues which led to the recent postponement.
- In early May, the Ministry expects to announce a new launch date.
- Extensive working groups will be established to ensure an open dialogue on progress towards the 2025 launch. This will be in four groups:
- Accountants and tech;
- Large and mid-sized companies;
- Small and micro businesses, including flat-rate payers; and
- Group developing training and communications materials.
- The Ministry does not anticipate any, or major changes to the data schema or deadlines, so taxpayers who have already undertaken significant development work should not be concerned.
- But some changes that are under consideration include:
- Delay on the imposition of fines (likely to Spring or Summer 2026) once the mandate is eventually launched;
- Delay to mid-2026 for exempt taxpayers;
- Delay on inclusion on including invoices from cash registers; and
- B2C e-invoicing delays when eventually included.
- During 2024, new support will be offered to help medium and small enterprises ready themselves for the new launch. This will include:
- To be announced later this month, a round of public consultations on the design and launch of KSeF;
- Training programs on free KSeF software from May 2024 by the local tax offices;
- A new free helpline service from the National Tax Administration; and
- Clarifications of the obligations of non-resident VAT registered taxpayers will be provided. Whilst notionally not obliged to comply with KSeF, questions on their liabilities remain.
- In addition, taxpayer groups have already asked for consideration of:
- Removing obligation for KSeF number in the purchasing declaration of SAF-T VAT return;
- Obligation to identify taxpayers B2B v B2C status via their NIP number; and
- Obligation to provide KSeF number on transfers;
- Exempt taxpayers will be still be brought into the KSeF net, but likely only in mid-2026.
Poland’s existing derogation from the EU VAT Directive to permit mandatory e-invoicing only runs to March 2026. It will therefore have to apply to the European Commission for an extension soon without the benefit of evidence of success.
Jan 2023 Non-resident guidance expected for KSeF
Ahead of the launch of Polish KSeF B2B e-invoicing, the Ministry of Finance is set to issue guidance for foreign companies providing or receiving supplies within scope of the new mandate. Generally, only foreign businesses with a VAT Permanent Establishment (e.g. offices; staff) are required to issue sales e-invoicing from July next year.
Questions to be resolved include Polish taxpayer recipients of taxable supplies from non-residents may self-invoice via KSeF, but require authorisation from the foreign counter partly, However, at present, the supplier would need a Polish NIP (tax number).
3 Dec 2023: National e-Invoice System (KSeF) B2B e-invoicing mandate – new public consultation
A new KSeF e-invoicing consultation has been opened this week on two draft pieces of legislation:
- Updated technical regulations covering: QR Codes; new types of authorisations and authentication methods, also in relation to VAT RR and VAT RR CORRECTION invoices; methods of marking with QR codes invoices issued in KSeF and entered into KSeF (in the event of failure or unavailability), made available to the buyer in a way other than in KSeF or used outside KSeF.
- Changes to invoice issuance regulations: new rules for VAT exempt invoices which come within KSeF in 2025; invoices for continuous services (e.g. supply of utilities), the documentation of these transactions.
1 Sept 2023: New FA(2) API live
The new, FA(2) structure production environment is now live, replacing the existing FA(1) logic structure on 1 September 2023.
The new publications cover:
- logical structure of e-Invoice FA(2)
- logical structure of the FA e-Invoice(1)
- Sample files for the logical structure of e-Invoice FA(1)
- Changes to the draft FA(2) compared to the FA(2) submitted for consultation on 1 December 2022
- Changes to FA(2) submitted for consultation on 1 December 2022 compared to FA(1)
Learn about our VAT e-invoicing offering, which not only creates and submits e-invoices to global tax authorities, but is unique in providing full audit against local tax legislation. And since it is build on the same application as our VAT Filer, all of your sales or purchase e-invoices are fully reconciled to your VAT returns.
28 Aug Frequently Asked Questions issued
Poland’s Ministry of Finance has addressed a range of Frequently Asked Questions (FAQ’s) for the up-coming 2025 B2B mandate on VAT e-invoices. The questions include:
- Will it be possible to mass download invoices in the form of XML and PDF files via the API? Yes, but only in XML.
- Will it be possible to perform administrative operations, e.g. appointing invoicing persons and generating authorization tokens via the application provided by the Ministry of Finance? Yes.
- Are tokens permanent or do they expire? The generated token remains valid until it is revoked by the user or until the user’s rights are revoked.
- Has KSeF undergone or will undergo a security audit conducted by an independent external company? Yes.
- Does KSeF enable checking that the invoice has been downloaded by the buyer? No.
- Is it possible to generate a seal in the test environment? Yes.
- Is there any redundancy for the application in the event of a failure? What is the expected availability of the application? Yes.
- Are the servers of the Ministry of Finance ready to accept large amounts of invoices and archive them? Yes.
- Will KSeF indicate broker platforms and when? This isn’t required by KSef.
11 August 2023 – e-invoicing law gazetted; Ministry of Finance issues KSeF regulations
The legislation implementing mandatory e-invoicing was published in the Polish Journal of Laws on 11 August 2023. Key elements of the law include:
- KSeF only applies to domestic B2B invoices
- It will only apply to taxpayers (with a Polish VAT number) established in Poland
- Invoices may be issued separately, but must be submitted to KSeF the following day
- Cash register or simplified invoices may be issued in current form for six months after the launch
- The penalty regime will not be imposed for the first six months of the regime
- OSS and IOSS invoices are excluded
- Transactions exempt from VAT (e.g. financial services) are out-of-scope until six months after the launch
Minister of Finance also issued amending regulations on the use of the National e-Invoice System due to become mandatory. There will be a public consultation on these regulations.
The latest amendments, which the Ministry is aiming to implement this October for the existing, voluntary regime, mainly concern the procedures for group companies, including branches and internal units. It is hoped these changes will encourage early, voluntary adoption.
Free KSeF App to be available early 2024
The Polish Ministry of Finance is to offer a new free mobile application for taxpayers to report e-invoices – which will be mandated for all from 2025. The App will enable the real-time creation, submission of sales e-invoices. It will also allow for the receipt and review of purchase e-invoices.
March 2023: New draft law KSeF
The latest draft law for the introduction of mandatory e-invoicing in Poland has been published on 17 March 2023. This confirmed the exclusion of B2C B2C transactions. This draft added some additional points, including:
- issuing invoices in the case of a failure of the KSeF platform, and deadlines;
- penalties for not issuing an e-invoice will be 100% of the invoice value (and not just the VAT amount);
- the idea of adjustments notes for purchasers has been dropped;
- clarification that whilst non-residents with Fixed Establishment are in scope, only when transactions are related to the FE status; and
- how to record FX rates where they are to be set on the date of invoice settlement.
Since the first publication of the law, the EU’s VAT in the Digital Age proposed reforms have been published. This will require member states to adopt structured e-invoicing for cross-border e-invoices from 2028. This isn’t provided for in KSeF.
Feb 2023 – Ministry of Finance delays entry into force of mandatory B2B e-invoicing for six months until 1 July 2024
The Ministry of Finance plans to extend the date of entry into force of the National e-Invoice System. The obligation to issue electronic invoices will come into effect on July 1, 2024, and for taxpayers exempt from VAT – on January 1, 2025. B2C transactions remain exempt. There will also be a penalty moratorium between July and December 2024. The National E-invoicing System (NeIS) will not apply to tickets treated as invoices (including toll tickets). In addition, cash register invoices and simplified invoices can be issued in their current form until 31 December 2024.
The Ministry of Finance also announced SLIM VAT 4, the latest round of compliance reforms for 2024.
This latest delay follows requests from taxpayers and e-invoice service providers for more time to prepare.
The plan until this change was for 1 January 2024. The original aim had been January 2023.
VATCalc can produce valid KSeF e-invoices via it’s VAT Filer app. Contact us to see full demo.
KSeF National e-invoicing System voluntary launched 2022; mandatory 2025 following EU approval
Poland’s Ministry of Finance has introduced voluntary B2B electronic invoices on 1 January 2022 after a delay from 1 October 2021. This is supported with a centralised clearing invoice database – Continuous Transaction Controls (CTC). Businesses using the system will benefit from tax incentives such as fast credit payments. The aim will be to move to mandatory e-invoices by July 2024 for all taxpayers. Voluntary or mandated (1 April 2023) taxpayers can use the KSeF system to create and enter structured XML invoices via specialist software application or free tools from the tax authorities.
The European Commission granted Polish e-invoicing derogation from the VAT Directive in March 2022.
Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
Read more in our Polish VAT guide.
Krajowy System e-Fakturr (KSeF) structured e-invoices
The new invoices, faktura ustrukturyzowana, will initially be optional with paper or other e-invoice formats. They will be reported to a new national e-invoice system, Krajowy System e-Fakturr (KSeF) by either adapted accounting software or through a government reporting portal. This would be via and an Application Programming Interface (API). Alternatively, they may outsource the process to outside certified agents.
The invoice details must follow the existing Polish rules, but includes additional data, including:
- Terms of payment
- Any settlement details
- Payment of any related customs
The e-invoice will then be given a unique ID number following basic validation checks. The e-invoice will only become valid VAT invoices when the customer has accepted them. If a customer refuses the invoice alternative delivery will have to negotiated. There are a number of different ways to obtain the electronic certification.
The Polish version of the OECD’s Standard Audit File for Tax (SAF-T) was introduced in 2016. Poland SAF-T replaced VAT return from 1 October 2020.
EU harmonised live transaction VAT reporting proposals
EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Action Plan proposals for a fairer and more efficient EU tax regime.
For invoice VAT calculations, you can check the right VAT calculations on individual or batch transactions with our Advisor and Auditor tool.
Europe e-invoicing and live reporting
