Poland: President signs law mandating national e-invoicing system (KSeF)
All taxpayers required to issue electronic invoices, with phased implementation
The president of Poland on August 27, 2025, signed into law the legislation that introduces the mandatory application of the national electronic invoicing (e-invoicing) system (KSeF).
The KSeF law requires all taxpayers, both those active and exempt from value added tax (VAT), to issue electronic invoices. The implementation will occur in stages, with the largest taxpayers (those with a 2024 sales value exceeding PLN 200 million) required to comply by February 1, 2026. Other businesses, excluding the smallest enterprises (monthly sales not exceeding PLN 10,000), will be required to comply by April 1, 2026, with the smallest businesses having until January 1, 2027.
Read an August 2025 report prepared by the KPMG member firm in Poland