Tracker
Poland is moving to a clearance model through KSeF, the Krajowy System e-Faktur, or National e-Invoicing System. Under a clearance model the tax authority sits inside the invoice flow: a structured invoice is issued into the government platform, which registers it, and the invoice is valid because it passed through KSeF. The Polish Ministry of Finance runs the system, and the mandatory phases begin in 2026.
The timeline has been postponed more than once. KSeF was originally set for 1 July 2024, then moved. The current confirmed dates are the ones that matter, and they split the rollout by size.
From 1 February 2026, issuing invoices through KSeF becomes mandatory for taxpayers whose 2024 sales, including VAT, exceeded 200 million zloty. On the same date, every taxpayer must be able to receive KSeF invoices, regardless of size, because you cannot make receipt optional if issuers are obligated. From 1 April 2026, mandatory issuing extends to all remaining taxpayers. The smallest taxpayers, those with monthly invoiced sales up to 10,000 zloty gross, are deferred through the end of 2026 and come in from 2027, along with the KSeF payment-reference requirement and the penalty regime.
One detail is worth pinning, because vendor summaries get it wrong: the 200 million zloty threshold is measured against 2024 sales, not 2025. That is confirmed on the Ministry of Finance's own page.
B2B invoices are in scope for both issuing and receiving. B2C invoices remain optional in KSeF. Business-to-government invoicing runs on the separate PEF platform.
| Field | Value |
|---|---|
| Mandate | KSeF (Krajowy System e-Faktur) |
| Model | Clearance |
| Status | Phased rollout |
| Scope | B2B mandatory; B2C optional; B2G on PEF |
| Phase 1 | 1 February 2026 (issue: over 200m zloty; receive: all) |
| Phase 2 | 1 April 2026 (issue: all remaining taxpayers) |
| Phase 3 | 1 January 2027 (smallest taxpayers, payment reference, penalties) |
| Last verified | 16 July 2026 |
Ministerstwo Finansow / Krajowa Administracja Skarbowa: ksef.podatki.gov.pl.