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Poland: New KSeF manual to support mandatory e-invoicing implementation

New guidance aims to streamline implementation ahead of 2026 mandate

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September 25, 2025

The Polish Ministry of Finance on September 19, 2025, updated the official KSeF portal and released a new version of the KSeF 2.0 Manual, a comprehensive guide designed to assist businesses in preparing for Poland’s mandatory national e-invoicing system set to take effect in 2026.

The manual is divided into four parts, each addressing key aspects of system adoption:

  • Part I – System Basics and Implementation Steps outlines the purpose of KSeF, key implementation dates, authentication methods, and the permission model for user access.
  • Part II – Core Functionalities details the process for issuing and receiving e-invoices, assigning KSeF numbers, completing the FA(3) structure, and technical dispatch procedures.
  • Part III – Additional Features covers sending invoices with attachments, offline mode, value added tax (VAT) RR invoice rules, self-invoicing, scam invoice reporting, and collective identifier generation.
  • Part IV – Public Sector Use Cases explains invoicing procedures for local government units, enforcement actions, and public procurement transactions.

For broad access to implementation guidance, the Ministry of Finance continues to expand content on the KSeF website, including an information brochure on the FA(3) logical structure.


For further details, contact a KPMG tax professional:

Lukasz Daniek | ldaniek@kpmg.pl

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

Joanna Rucinska | jrucinska@kpmg.com

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