Poland updates KSeF e-invoicing framework ahead of February 2026 mandate

Poland’s Ministry of Finance has issued a new set of draft regulations on 20^th November 2025, marking another step toward the 1^st February 2026 launch of mandatory B2B e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. through KSeFThe National e-Invoicing System (KSeF) is for entrepreneurs in Poland to issue and receive electronic structured invoices..

The latest draft provides additional clarity on exempt use cases, helping businesses further understand when KSeF invoicing is not required and how alternative processes should be handled.

This follows a series of technical releases from the Ministry designed to support businesses in preparing their integrations.

Earlier this month, the Ministry opened access to its free KSeF e-invoicing software giving companies an alternative to full APIApplication Programming Interface. APIs are an accessible way to extract and share data within and across organisations. integration.

On 1^st November, it also released the Certificates & Permissions Module (MCU), allowing taxpayers to manage user permissions, request and download KSeF certificates, and handle authentication more efficiently.

Official timeline:

February 2026 – Mandate begins with large taxpayers (turnover > PLN 200 million) must use KSeF 2.0 in production

April 2026 – All other VAT registered businesses (except micro-businesses) must comply

January 2026 – Micro-businesses join the mandate under defined thresholds (e.g. monthly sales below PLN 10,000 / invoice values ≤ PLN 450)

With just months to go, these developments signal that Poland is steadily moving toward its February 2026 go-live date and businesses should ensure their systems and processes are ready for the transition.

At Innovate Tax, we support businesses through every stage of their KSeF readiness – from assessing system gaps to selecting the right integration approach, full implementation and testing. Find out more about how we can support your KSeF journey here.