The National e-Invoice System (KSeF) enters the next phase

Polski

On Friday, May 30, 2025, the Polish Ministry of Finance published the latest draft of the law implementing mandatory e-invoicing in KSeF. This amendment modifies the earlier proposals from April 11, 2025, which we mentioned in ours last article on KSeF. It is crucial for entrepreneurs to prepare for mandatory e-invoicing.

In addition to the draft law, the Polish government also published two draft executive regulations and a new version of the ZAW-FA form.

Importantly, the draft law includes significant changes to the deposit system and the increased VAT exemption threshold.

What's new in the draft?

Timelines (almost) unchanged

The amendment to the regulations generally does not change the schedule. The obligation to issue invoices in KSeF is still scheduled to come into effect in two phases:

February 1, 2026 – for taxpayers with a turnover exceeding PLN 200 million in 2024;

April 1, 2026 – for other entrepreneurs.

However, there is a new provision: micro-entrepreneurs whose total sales value confirmed by invoices does not exceed PLN 10,000 per month will not be required to issue e-invoices during the transition period (i.e., until the end of 2026). For this group of taxpayers, mandatory KSeF has been postponed until January 1, 2027.

It is important to emphasize that postponing the mandatory e-invoicing date via KSeF for "other entrepreneurs" (April 1, 2026) and the aforementioned micro-entrepreneurs (January 1, 2027) does not exempt them from the requirement to receive purchase invoices through KSeF from the start of mandatory e-invoicing, i.e., February 1, 2026.

Additionally, according to the published draft law, taxpayers issuing invoices in KSeF to foreign taxpayers using a Polish VAT number for the transaction (even if they do not have a fixed establishment in Poland) will not be required to provide these entities with a visualization of the e-invoices. Therefore, foreign entities – if they have a Polish VAT number – should also prepare to receive invoices from KSeF.

VAT exemption threshold

According to the initial assumptions of the amendment, the VAT registration exemption threshold was to increase from PLN 200k (circ. EUR 47k) to PLN 240k (circ. EUR 56k). However, the issue of raising the limit has been moved to a separate law project. This means that the final form and date of implementation of this solution are still uncertain. Entrepreneurs who plan to take advantage of the increased limit should monitor the progress of work on the new project.

"Offline24" mode - new changes

As announced by the Ministry of Finance, the right to issue invoices offline – in "offline24" mode – has been permanently introduced, provided that the taxpayer sends it to KSeF no later than the next day (to be assigned an identifying number).

The updated version of the regulations increases flexibility and allows for easier adaptation to business needs.

Confirmation of receipt of corrections

The proposal to replace confirmations of receipt of correcting invoices issued outside KSeF (but for which the taxpayer is obliged to send them to KSeF) with the KSeF number assigned to that invoice has been abandoned. In the case of structured invoices issued through KSeF, taxpayers do not need to have documentation confirming receipt of the correcting invoice.

However, the general principle remains that the KSeF system itself "confirms" the delivery of the correction to the buyer, as evidenced by the assignment of a KSeF number to that invoice. For correcting invoices transmitted outside KSeF, the general principle remains – then the correction is made in the settlement period in which the seller receives confirmation of receipt of the correction.

On the buyer's side, for invoices downloaded from KSeF, the date of transmission to KSeF will count. An exception will be correcting invoices issued outside KSeF (e.g., issued in offline mode or in the event of a system failure). In this case, the reduction of the tax base will occur according to the existing rules – in the period in which the taxpayer receives confirmation of receipt of the invoice by the buyer or when the invoice is assigned a KSeF identification number. If a correcting invoice that should go to KSeF (e.g., in offline mode) is sent there, the correction will occur in the period of assigning the KSeF number, not based on confirmation of receipt outside the system.

The obligation to have confirmation of receipt of the correcting invoice will still not apply to the export of goods, intra-Community supply of goods (WDT), transactions with the place of taxation outside Poland, and the sale of utilities.

More invoice recipients outside KSeF

The catalog of buyers to whom invoices can be sent through traditional channels (outside KSeF circulation) has been expanded to include individuals not conducting business and entities without VAT ID’s. This facilitation is intended to take into account the specifics of transactions with such recipients.

Draft executive regulations

In addition to the new version of the draft law, drafts of two executive acts were also published, i.e., regulations on the use of KSeF and on exemptions from KSeF.

Regulation on the use of KSeF

The proposed regulation is to replace the currently applicable regulation of December 27, 2021 (Journal of Laws of 2021, item 2481). The draft regulates technical issues that will need to be taken into account when preparing for work on the implementation of KSeF.

Certificates vs. tokens

The Ministry of Finance introduces certificates as a new method of authentication in KSeF, with a two-year validity period and the possibility of extension. Detailed technical requirements and instructions for downloading certificates will be available in the interface software, and technical documentation is to be published in June. Taxpayers will be able to download certificates before November 1, 2025, i.e., before the mandatory implementation of KSeF.

Until the end of 2026, authentication in KSeF will be possible using tokens, with the reservation that the choice of a token will prevent simultaneous authentication using a certificate.

Foreign entity using EU VAT ID in KSeF

One of the new solutions is to allow a foreign entity that uses an EU VAT number for a given transaction to optionally use the self-billing procedure in KSeF. The new regulations in the draft regulation refer to the issue of using KSeF by such an entity. This issue was also raised in the draft regulation on exemptions from KSeF.

Verification codes

The new draft regulation introduces changes to the verification codes for e-invoices. The invoice designation is now to include a direct link to the invoice or a QR code, generated according to the specifications of the interface software. The verification code, depending on the form of invoice transmission, will be placed directly on the e-invoice visualization or sent with the invoice as a separate document. If the invoice is sent to the recipient in a structured data format that does not allow to include this code directly on the invoice, it is permissible to send it to the recipient in the form of a separate link or graphic along with the invoice.

The proposed changes also specify how to mark invoices issued in offline modes, including the new mode, the so-called offline24.

Attachments to e-invoices

The new draft regulation details the possibility of issuing e-invoices with attachments, announced in November 2024. The draft specifies the detailed scope of data that the notification of intent to issue and send such invoices to KSeF should contain, as well as technical requirements.

Taxpayers will be required to include in the notification, among other things, appropriate statements, define the type of documented activities defined in the regulation, and the estimated average number of invoices with attachments per month.

The notification is to be made via the e-Tax Office to the Head of the National Revenue Administration (KAS), and confirmation in this regard is to be received within 3 business days. This confirmation will be valid for 2 years. Each e-invoice may contain only one attachment in the form of an additional node within the logical structure, with a maximum size of 3 MB.

Regulation on exemptions from KSeF

According to the updated draft law, when issuing regulations on exemptions from KSeF, the Minister of Finance must take into account, among other things, the need to ensure special ways of documenting activities or the technical and organizational capabilities related to documenting activities, including activities referred to in Article 106d (i.e., concerning self-billing).

On May 30, a draft of such a regulation was also published. In accordance with the statutory delegation, it specifies cases in which there is no obligation to issue structured invoices and situations in which they can be issued voluntarily.

The most important change is the proposal to exempt foreign entities that do not use a tax identification number (NIP) for the purposes of a given transaction, but issue an invoice in the self-billing procedure on behalf of a Polish taxpayer, from the e-invoicing obligation. This means that transactions documented in this way – which was an important postulate submitted during public consultations – will not have to be documented using KSeF. This decision is intended to simplify the functioning of KSeF and take into account the specifics of international transactions.

At the same time, the draft provides for the possibility of voluntary use of KSeF in the case of self-billing by foreign entities that do not identify themselves with a tax identification number (NIP) but use an EU VAT number for a given transaction.

In light of the above, taxpayers who use the self-billing procedure in their relations with foreign contractors should analyze their processes and determine what impact the new regulations will have on them.

What should taxpayers do?

Given the short time remaining for preparations, we recommend planning project work as soon as possible, including:

Developing an implementation schedule

Analyzing data and mapping it

Updating internal processes and processes in relations with contractors

Why is this important?

The actions of the Ministry of Finance indicate a determination to adhere to the schedule of work on KSeF, which assumes the completion of the legislative process in July 2025 and the entry into force of mandatory e-invoicing in February and April 2026. At the same time, the May update of the draft law on KSeF introduces significant changes that should be taken into account in the process of preparing for mandatory e-invoicing.

Taking appropriate action early will help avoid problems and sanctions in the future. In addition, one should be aware of the pace of work undertaken by the Ministry of Finance and the fact that the proposed regulations are undergoing further modifications. Thus, the legislative process should be closely monitored and the actions taken by the Ministry of Finance should be constantly monitored.