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Poland: Updates to national e-invoicing system (KSeF) manual and new login options

Recent tax-related updates

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february 18, 2026

The Ministry of Finance and Economy has published an updated version of the KSeF 2.0 Manual, introducing the following changes:  

  • Part I includes a new chapter detailing authentication and authorizations in various situations, such as the death of a taxpayer, liquidation or suspension of business activity, succession of enterprise, and company re-registrations, mergers, and divisions.
  • Part II includes new subsections addressing issues like the inability to issue an invoice by a taxpayer benefiting from an exemption and the consequences of issuing duplicate invoices.
  • Part III includes new subsections on completing notifications in the e-Tax Office regarding invoices with attachments and notifications of the intention to cease issuing and sending invoices with attachments to KSeF.

Additionally, due to issues with logging into the national e-invoicing system (KSeF) via the Trusted Profile, the Ministry of Finance and Economy has proposed legislative changes to introduce new authentication methods. These changes aim to allow taxpayers to log in using the mObywatel application more quickly. The amendment to the regulation on the use of KSeF is intended to enter into force upon its publication, with the draft currently pending publication.

Read a February 2026 report prepared by the KPMG member firm in Poland, which also covers:

  • Legislative summary
  • General Court (EU): Requirement to hold invoice as condition to use right to deduct VAT is contrary to EU law
  • Individual (personal) income tax filing season for 2025 now open
  • Clearance opinion on sequence of transactions involving family foundation denied
  • Clearance opinion relating to sequence of transaction involving loan contract
  • Another clearance opinion on reducing depreciation rates on fixed assets throughout the period of using state aid
  • Amendments to Tax Code and Fiscal Penal Code announced: Preliminary remarks to bill
  • Supreme Administrative Court: Admissibility of deducting costs of organization of company jubilee events

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