Poland: Additional guidance on e-invoicing system
Guidance includes increase in the VAT exemption threshold.
Additional guidance on the National e-invoicing System (KSeF) was published on May 30, 2025.
The latest guidance includes:
- No changes to the original implementation schedule of KSeF
- Increase in the value added tax (VAT) exemption threshold to PLN 240,000
- Indefinite introduction of the "offline24" mode
- Expansion of the list of entities to whom invoices can be sent outside of KSeF to include individuals not conducting business activities and entities without identification numbers
Read a June 2025 report prepared by the KPMG member firm in Poland