Updated: July 10, 2025
Published: December 17, 2024

For QAD customers seeking to stay compliant with the latest CTC and eDocument regulations in their respective regions, here’s an insight into the changes to Poland’s introduction of the e-invoicing mandate (KseF).

July 2025 – New Dates for Mandatory E-Invoicing Implementation via KSeF

The Polish Ministry of Finance has announced new official dates for the mandatory implementation of e-invoicing via KSeF:

• 1 February 2026: Compliance required for taxpayers with an annual turnover exceeding PLN 200 million (approximately EUR 46 million).
• 1 April 2026: Compliance mandatory for all other taxpayers.
• January 1, 2027: Deferred deadline for micro-entrepreneurs with monthly invoice turnover below PLN 10,000 (approx. €2,500) during 2026.

Mandatory Receipt of E-Invoices for All Taxpayers Starting February 1, 2026: Even taxpayers not yet required to issue e-invoices must be able to receive them via KSeF from this date.

Additional Flexibility and Transitional Provisions

• Voluntary offline mode use permitted until the end of 2026.
• Consumer invoices (B2C) may optionally be issued through KSeF.
• Attachments to invoices are allowed regardless of industry.
• Low-value invoices (up to PLN 450 gross or PLN 10,000 monthly) may continue in their current form until September 30, 2026.
• Requirement to provide KSeF number for payments and penalties postponed until July 31, 2026.

Update 9 May 2024 – Postponement of Poland’s E-Invoicing Mandate

Poland’s Ministry of Finance announced today the postponement of its e-invoicing mandate. Originally scheduled for July 2024, the initiative has been postponed indefinitely due to major errors identified in the KSeF system.

The Minister of Finance emphasized that the current technical status of the KSeF system poses substantial challenges, preventing its secure implementation in Poland. Critical errors were identified in the code, affecting overall system functionality and performance of KSeF, prompting the Ministry to take decisive action.

To address these issues, the Ministry of Finance will initiate an external audit to assess the functioning of the KSeF system and evaluate the preparedness for its implementation. The final date for introducing mandatory e-invoicing will be contingent upon the results of these audits. In addition, the Ministry will intensify consultations with businesses regarding KSeF.

While expressing full support for implementing the KSeF system, the Ministry of Finance reiterated their priority is to ensure the system’s proper functionality. This commitment stems from the need to secure the economic turnover in the country and avoid situations where taxpayers might be unable to issue e-invoices due to KSeF errors.

Looking for more information about how to comply with the e-invoicing mandate? Reach out to your QAD Customer Success Manager.

E-Invoicing Mandate in Poland: A Recap of Key Updates

Since its inception, there have been several revisions to the timeline and regulations regarding the implementation of the mandatory e-invoicing system. Here’s a summary of the key updates to date:

1. Changes in Data Scope for VAT Returns: Regulations regarding the scope of data included in VAT returns have been amended, with changes in the obligations related to the special marks on invoices and the inclusion of unique ID numbers from July 2024.
2. Release of KSeF Technical Specifications: Technical specifications for the KSeF interface in the test environment have been released by the Ministry of Finance, providing details about QR codes and verification links.
3. Publication of Draft Acts: Draft acts regarding mandatory e-invoicing via KSeF were published by the Ministry of Finance, covering verification codes, offline modes, and new authorizations and authentication methods. These acts are planned to enter into force on 1 July 2024.
4. Amendment to VAT Act and E-invoicing Law: The Polish President signed an act amending the VAT Act and other laws, introducing mandatory e-invoicing via KSeF from 1 July 2024. The draft regulation amending the use of KSeF was also published.
5. Confirmation of E-invoicing Mandate Changes: The second draft law confirmed changes to the e-invoicing mandate, including the postponement of the mandate to 1 July 2024, scope clarification, and provisions for corrective notes and self-billing processes.
6. Postponement of Penalties: Penalties for non-compliance with the e-invoicing mandate have been postponed until 1 January 2025, with no minimum penalty amount.

How Does This Affect You?

Rest assured, as a QAD eDocument Compliance customer, you can rely on our commitment to ensuring full adherence to any ongoing changes or updates in regulatory requirements. While you may not need to delve into the technical intricacies of these changes, our dedicated team remains vigilant in tracking any alterations or delays in government implementations, ensuring seamless integration on your end. Your compliance and peace of mind are our top priorities.

For any further details or questions regarding the implementation in your region please reach out to your QAD Customer Success Manager.

*Provided updates stem from our esteemed partner, SOVOS. As a leading provider of tax compliance solutions, SOVOS offers unparalleled expertise in navigating regulatory landscapes worldwide. With their insights, you can trust in the accuracy and reliability of the information presented.