1 April 2026 — KSeF for everyone

From 1 April 2026, the obligation to issue structured invoices via the National e-Invoice System (KSeF) extends to all active VAT taxpayers, regardless of company size.

Who is affected?

  • All sole traders registered as active VAT payers
  • Limited liability companies, partnerships and other entities
  • VAT-exempt taxpayers (below PLN 240k turnover)

Exception for micro-businesses

If your monthly invoices total no more than PLN 10,000 gross, the issuing obligation is deferred to 1 January 2027. However, receiving purchase invoices via KSeF is already mandatory since 1 February 2026.

Step-by-step preparation

  1. Verify your invoicing software supports the FA(2) schema
  2. Obtain an authorization token from the e-Tax Office
  3. Test invoice issuance in the demo environment at ksef.podatki.gov.pl
  4. Train staff responsible for issuing and receiving invoices
  5. Prepare an offline procedure for system downtime

Penalties

Issuing invoices outside KSeF after the mandate may result in fines of up to 100% of the VAT amount on the invoice.

Contact LinTax for full KSeF implementation support — time is running out.