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Poland: New deadlines for e-invoicing mandate announced

The e-invoicing mandate will be rolled out in two stages.

April 26, 2024

The Ministry of Finance and the National Tax Administration on 26 April 2024 announced new deadlines for the phased implementation of the National e-Invoice System (KSeF) following the completion of an external audit.

The e-invoicing mandate will be rolled out in two stages:

  • Starting from 1 February 2026, entrepreneurs established in Poland with sales value exceeding PLN200 million in 2025 (approximately US$49.5 million)
  • All other taxpayers from 1 April 2026

The authorities explained that the delay is necessary to address and correct the various flaws identified in the system's architecture, source codes, and database.

For further information, please contact a KPMG tax professional:

Kathya Capote Peimbert | kcapotepeimbert@kpmg.com

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