Poland – Draft legislation KSeF 2.0 adopted by Council of Minsters

June 27, 2025 EU VAT Update

The Polish Council of Ministers adopted a second draft bill outlining the implementation of the National e-Invoicing System (KSeF). As per the proposed regulations, the obligation to issue invoices in the KSeF will be implemented as follows:

  • February 2026: largest companies with turnover above PLN 200 million
  • April 2026: other companies, with the exception of micro-entrepreneurs with turnover up to PLN 10,000 per month,
  • January 2027: micro-entrepreneurs with invoices below PLN 450 and less than PLN 10,000 sales per month.

All taxpayers will, however, have to collect invoices directly from the KSeF from February 2026.

The legislation is now going through the parliamentary and Presidential approval process with the aim of passing into law in July 2025.

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