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Poland: Implementing regulations for national e-invoicing system (KSeF)

Four implementing regulations signed into law in December 2025

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december 23, 2025

The Minister of Finance and Economy in December 2025 signed into law four implementing regulations pertaining to the operation of the national electronic invoicing (e-invoicing) system (KSeF).

The regulations cover:

  • Cases in which there is no requirement to issue invoices via KSeF (for example, certain financial and insurance services, as well as simplified invoices)
  • Rules of issuing simplified invoices by value added tax (VAT)-exempt taxpayers
  • Rules of using the KSeF, including granting and revoking authorizations (ZAW-FA notification template)
  • Amendments to the JPK_VAT, including, among others, the requirement to provide the KSeF invoice number in the records, as well as the possibility of including invoices and other documents issued outside the system, provided they are appropriately marked

In addition, the Ministry has provided clarifications in the consultation report, indicating, among other things, that the new rules for JPK_VAT will apply to settlements for February 2026 onwards. Errors in the files may be corrected, and penalties will not be imposed automatically; they will only be applied following a formal request and failure to make the necessary corrections.

Read a December 2025 report prepared by the KPMG member firm in Poland

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