Germany is moving toward a fully digital invoicing model, with obligations that already apply to transactions between businesses and public authorities (B2G), as well as to transactions between businesses (B2B). The electronic invoicing framework is overseen by the German Federal Ministry of Finance (BMF). 

Business‑to‑consumer (B2C) transactions are not affected by this national mandate. In addition, for now, cross‑border and intra‑EU operations are not covered (without prejudice to future ViDA requirements). 

E‑invoicing for the German public administration 

In the public sector, Germany uses a centralized system in which all public administrations receive electronic invoices through standardized infrastructures.

The Bund (federal level) and many public entities receive e‑invoices through platforms such as ZRE/OZG‑RE and/or via Peppol, while in the Länder (federal states) the specific portals or channels may vary depending on the administration.

The most commonly used formats are XRechnung, Peppol BIS (via Peppol) and, in certain cases, ZUGFeRD.

Electronic invoicing is mandatory for all B2G transactions. 

German B2B model: how e‑invoicing works 

The obligation for B2B transactions generally applies to operations between “inländische” entrepreneurs, that is, companies with their registered office, place of management or establishment in Germany. There are some exceptions, such as certain transport tickets that function as invoices, among others.

Regarding the validation system, the B2B model is based on a post‑audit approach, which means:

• Invoices do not pass through any government platform before being sent. 
• There is no prior automatic validation; each company is responsible for issuing and receiving compliant invoices. 
• Documentation must remain complete, authentic, and readable for any future verification. 
• The tax administration may conduct audits afterwards to ensure that invoices meet all requirements. 

This model offers flexibility, but also means that companies must have: 

• Systems capable of issuing and receiving structured formats compliant with EN 16931 (UBL, CII or ZUGFeRD EN‑compliant). 
• Robust internal processes to guarantee document quality. 
• Secure archiving methods to demonstrate compliance in the event of a review. 

In short, for B2B transactions, there is no government validation at the time the invoice is sent; compliance depends entirely on the company. 

B2B e‑invoicing timeline in Germany 

The planned timeline for the entry into force of mandatory e-invoicing between businesses is as follows:

From 01/01/2025 – Already in effect. 

Companies must be able to receive structured electronic invoices (EN 16931). Suppliers may continue sending paper invoices and non‑structured electronic formats such as PDF (only if the recipient agrees). Consent from the recipient is not required for issuing structured e‑invoices.

From 01/01/2027 – Companies with annual turnover above €800,000. 

Businesses exceeding €800,000 in annual turnover will be required to issue structured e‑invoices. Invoices issued via direct system‑to‑system exchange will remain valid as long as they comply with the standard and both parties agree.

Until 31/12/2027 – Companies with annual turnover equal to or below €800,000.

From 01/01/2028 – All companies. 

The obligation extends to all businesses, regardless of size. This marks the end of paper and non‑structured documents (PDF), and the start of mandatory issuance of structured electronic invoices. 

Around 2030. 

Germany will introduce a transactional electronic reporting system aligned with the EU’s ViDA initiative.

How can German companies prepare for B2B e‑invoicing?

To comply with the regulation, companies must ensure that their systems are capable of receiving and issuing structured electronic invoices in line with the European standard EN 16931.

Voxel ensures full legal compliance in Germany, supporting companies in adapting their systems and processes in a secure, scalable way, aligned with current and future regulatory requirements.

Complete the form below if you would like to speak with our team of experts and receive tailored advice to prepare your company for e‑invoicing in Germany.

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La entrada E‑invoicing in Germany: requirements, formats and timeline se publicó primero en Voxel - Blog.

E-invoicing will take center stage in Europe in 2026. New regulations drive digitalization and fiscal transparency, impacting companies of all sizes. Discover the main changes and how to prepare to comply with current legislation in each territory. 

Which European countries will implement mandatory e-invoicing in 2026?

Belgium 

From January 1, 2026, all Belgian companies subject to VAT must issue and receive structured electronic invoices for B2B transactions. This measure aims to streamline processes and improve fiscal control. 

Croatia

Electronic invoicing and reporting will be mandatory for domestic transactions for all VAT-registered companies from January 1, 2026.

Denmark

Companies with turnover above 300,000 DKK must use digital accounting systems compatible with e-invoicing and SAF-T export. SAF-T (Standard Audit File for Tax) is an XML-based file standard used internationally for electronic tax information exchange.

Technical readiness is mandatory, although B2B e-invoicing is not yet required. 

Greece

From February 2, companies with revenues above €1 million must issue invoices electronically, with a later phase in October for other entities. Reception will be mandatory for all companies in B2B and B2G environments. 

Latvia

In Latvia, reporting electronic invoice data in transactions with the public administration (B2G) will be mandatory from January 1, 2026.

In the B2B sphere, during 2026 and 2027, companies will be able to voluntarily submit electronic invoice data to the administration (e-reporting).

Mandatory B2B electronic invoicing is scheduled for January 2028.

North Macedonia

North Macedonia begins a pilot phase to implement e-invoicing in January 2026. 

Poland

From February 1, 2026, large companies must issue and receive e-invoices through KSeF. In April, the obligation extends to all VAT-registered companies.

France and Monaco

From September 1, 2026, all French companies subject to VAT must be able to receive e-invoices. On the same date, large and medium-sized companies will be required to issue e-invoices and perform e-reporting.

In Monaco, the obligation applies to entities registered in France and operating under the French VAT regime.

Why is e-invoicing important in Europe?

Electronic invoicing streamlines administrative management, reduces errors, and improves efficiency for both private companies and public administration. It also ensures compliance with tax authorities and avoids penalties for non-compliance.

E-invoicing legislation began over 20 years ago in Latin America, where almost all countries have laws regulating these transactions. Now, European countries and the EU are moving towards applying regulations for invoice exchange between companies.

The EU’s ViDA project is an initiative designed to modernize and optimize the VAT system within the European Union. E-invoicing is the engine of digital transformation for VAT management in Europe. 

How to prepare for the new e-invoicing regulations? 

The regulatory landscape is very heterogeneous depending on the country. The best thing your company can do, if it operates globally, is to prepare in advance.

Having global e-invoicing providers is a first step to face new regulatory challenges. Specialized companies like Voxel have the knowledge and experience to address these changes and guide you towards regulatory compliance and digital transformation of your administrative area.

Want to know how the new regulations affect your company? Voxel helps you implement e-invoicing solutions adapted to European legislation. Contact us! 

La entrada 2026 legislative updates: E-invoicing in Europe se publicó primero en Voxel - Blog.

The United Kingdom government announced in November 2025 the implementation of mandatory electronic invoicing starting in April 2029. This new regulation will require all B2B and B2G VAT invoices to be issued in a specified electronic format. The implementation roadmap that is expected to be published with the UK Budget 2026, following stakeholder engagement. 

The announcement came with the results of a government consultation that inquired 342 businesses, representatives and individuals. The “Promoting electronic invoicing across UK businesses and the public sector” study showed that although e-invoicing has been available in the UK for years, adoption by businesses is still very low.

Next steps

Although implementation dates and requirements are still pending to be published by the UK government, companies can study the results of the consultation. This will certainly impact the decisions made by the tax authorities.

Results from the first consultation showed that respondents supported the mandatory e-invoicing regulations to increase overall adoption. Also, respondents demonstrated to have knowledge about the benefits of e-invoicing, such as more efficiency, faster payments, cost savings, and reduced fraud. 

An important point to highlight was that small and medium-sized businesses did mention the need for affordable, easy-to-use solutions. Moreover, most respondents favored a decentralized model, since it gives businesses more flexibility to choose their preferred software providers. Therefore, there’s a chance that the PEPPOL model, already used by the UK public sector, is a high contender as a final choice. 

La entrada The United Kingdom announces mandatory electronic invoicing starting in 2029 se publicó primero en Voxel - Blog.

The Spanish government has approved on December 2nd a royal decree that postpones the implementation of Verifactu to 2027. This means that companies will have one more year to adapt their invoicing software to the new technical and anti-fraud requirements. 

Verifactu is the regulatory framework for billing systems developed by the Spanish Tax Agency (Agencia Tributaria) to facilitate the process of invoice verification for SMEs and self-employed individuals. According to the government, the decision to postpone the implementation of Verifactu has been made to give companies more time to digitalize their invoicing processes. 

New Dates

January 1st, 2027: For companies subject to the corporate income tax (Impuesto sobre Sociedades) 

July 1st, 2027: For all other obligated companies and self-employed individuals. 

It is important to note that this postponement does not alter the B2B electronic invoicing mandate calendar, which is still pending final confirmation. 

There are two separate regulatory frameworks related to invoicing, and each covers a different part of the process: the Crea y Crece Law regulates the exchange of e-invoices between businesses, while Verifactu regulates the technical and anti-fraud features of the billing systems that generate invoices in general. 

Next steps 

The new dates give companies more time to adapt their invoicing processes to new technologies. The regulation remains the same but businesses in Spain will have time to comply with new rules by 2027. However, the tech providers should already be compliant with the Verifactu regulations even with the newly published dates.

That said, it’s important that companies use this time to look for software providers that better fit their needs. This will ensure that the adaptation to new technologies and to the Verifactu invoicing structure is smooth and fully completed by the new deadlines.

Learn more about the B2B e-invoicing model in Spain here.

About Verifactu 

Verifactu is part of the Anti-Fraud Law framework and helps guarantee the authenticity and traceability of invoices while facilitating the control by the tax administration. The Verifactu rules will be applied by billing solutions and technology partners, like Voxel, who have adapted their software to comply with regulations and send invoice records issued by the companies directly to the public administration.

By working with Verifactu certified systems, the government ensures compliance with legal requirements related to commercial transactions. The sanction for non-compliant companies can reach 50 000 euros.  

La entrada Spain postpones the implementation of Verifactu to 2027 se publicó primero en Voxel - Blog.

Tax digitalization is advancing rapidly in France, driving the adoption of e-invoicing and e-reporting. The e-invoicing law, promoted by the Direction Générale des Finances Publiques (DGFiP), aims to improve transparency, reduce fraud, and optimize administrative processes for all French companies. But what does this mean in practice?

La entrada Voxel joins AFNOR to help define e-invoicing standards in France se publicó primero en Voxel - Blog.

On July 8, 2025, the French General Directorate of Public Finances (DGFiP) officially became the France Peppol Authority, marking a milestone in the interoperability of electronic invoicing in the country. 

Since then, France has defined the specific requirements of the Peppol Authority, which set the conditions for certified providers operating in France (plateformes agréées) to act as Peppol Access Points and play this role within the French e-invoicing model. 

What is Peppol? 

Peppol (Pan-European Public Procurement Online) is an international network that enables the secure and standardized exchange of electronic documents (invoices, orders, delivery notes, etc.) between companies and public administrations. 

It was launched in 2008 as a European Commission project to simplify public procurement, but today it is used globally in over 40 countries, connecting organizations in Europe, America, Asia, and Oceania.

Its infrastructure is based on certified access points and a unique identifier for each participant, ensuring interoperability, regulatory compliance, and encrypted transmission. Thanks to Peppol, companies can automate B2G and B2B processes, reduce costs, and ensure compliance with international e-invoicing regulations. 

Voxel, Peppol Service Provider in France 

As an international Peppol access point, Voxel is also a Peppol service provider in France, establishing itself as one of the first agréées platforms to do so in this market.

This allows all clients a key advantage: to transmit electronic invoices via the Peppol network directly to the recipient’s certified provider, while the invoice’s tax data is sent in parallel to the French administration. Without Peppol, certified providers must interconnect with every other certified provider, which implies costs and technical complexity. With Peppol, the flow is simplified: a single secure and standardized connection for the entire ecosystem. 

The B2B e-invoicing law in France 

The mandatory B2B e-invoicing system in France is based on a model called the “Y scheme,” which combines a public platform and certified private providers. All companies subject to VAT in France must issue and receive structured electronic invoices through plateformes agréées (formerly called partner dematerialization platforms), which are intermediaries authorized by the administration. 

Certified providers validate invoices, ensure the use of interoperable formats and standards, and transmit tax data to the DGFiP. The Public Billing Portal (Portail Public de Facturation, PPF) acts as a central node to supervise the information flow but will not be used for direct exchanges between companies. 

In addition to e-invoicing, the system includes the obligation of e-reporting, which consists of sending data on certain operations (e.g., international or B2C transactions) to the tax administration. 

2026 will be a key year for the adoption of B2B e-invoicing in France. The French regulation sets a clear timeline: 

• From September 1, 2026: all companies must receive electronic invoices. Large and medium-sized companies must also issue e-invoices. 

• From September 1, 2027: obligation to issue for SMEs and microenterprises. 

The only plateforme Agréée specialized in travel and hospitality 

As a plateforme agréée, Voxel not only ensures regulatory compliance but also brings expertise in the hospitality and travel sectors, where efficiency and connectivity are essential, making it the only certified provider specialized in the travel industry. Our mission is to support you in this transition, ensuring your business is ready for the future of e-invoicing in France. 

Contact Voxel’s team of experts to ensure compliance in France and discover which other countries are regulating the use of e-invoicing in B2B environments. 

La entrada Voxel is now a Peppol Service Provider in France. What does it mean for the travel and hospitality sectors? se publicó primero en Voxel - Blog.

Electronic invoicing in France is no longer optional, but mandatory. The law regulating this process is underway, and from September 1, 2026, all companies must begin to adapt to the new system.

In the French electronic invoicing system, there are four actors: the supplier, the client, technology providers (plateformes agréées, in French), and the government.

As a leading provider in electronic invoicing and B2B payments in the travel sector, at Voxel, an Amadeus company we know how to support hotel chains, travel agencies, bedbanks, TMCs, and other sector players through this change. Not only to comply with regulations, but also to take advantage of all the benefits of digitalization. That’s why today we want to explain in detail the role of plateformes agréées in the law regulating the use of electronic invoices between companies (B2B) in France.

What is a plateforme agréée?

A plateforme agréée is a technology provider certified by the French administration to manage the issuance, technical validation, and transmission of electronic invoices. These platforms comply with the legal requirements established by law and ensure that invoices follow interoperability and security standards.

In other words, they are the trusted intermediary between companies and the Portail Public de Facturation (PPF), ensuring technical conformity and interoperability.

Plateformes agréées were previously called plateformes de dématérialisation partenaires or PDPs.

Why are plateformes agréées mandatory from 2026?

The requirement comes from the Loi de Finances, which aims to modernize French taxation, reduce fraud, and increase transparency in business operations.

The French law follows similar models in other European countries, such as Italy. This law establishes that French companies can only issue, send, and receive electronic invoices through an authorized plateforme agréée. Direct issuance and transmission through the public portal is not allowed.

Electronic invoicing is already a reality in France. Companies that do not adapt will be excluded from the system established by law. Therefore, it is necessary for companies to start integrating with a plateforme agréée as soon as possible to ensure a smooth transition.

How does a plateforme agréée work?

The operation of a plateforme agréée can be summarized in four steps:

• Invoice issuance: The company generates the invoice in electronic format and transmits it to the plateforme agréée.
• Validation and conversion: The platform checks that the electronic invoice meets the required legal standards (structure, tax data, authenticity, etc.).
• Transmission to the Plateforme Publique de Facturation (PPF): The platform sends the validated e-invoice to the French state’s central system.
• Invoice reception: The recipient’s plateforme agréée is responsible for receiving the e-invoice sent by the supplier’s plateforme agréée.

As a plateforme agréée specialized in the travel sector, at Voxel we can optimize this flow for this industry. This means we not only connect with the official system, but also adapt the process and invoice information to the specific needs of hotel chains, travel agencies, TMCs, and other travel operators with global operations and specific requirements.

Benefits of working with a specialized plateforme agréée

Adopting a plateforme agréée should not be seen only as a legal obligation. It should be viewed as a strategic opportunity to benefit from:

• Guaranteed legal compliance: Avoid penalties and ensure the validity of your invoices.
• Operational efficiency: Reduce invoice management times. For example, Pestana Hotel Group reduced its average collection period by more than 15 days thanks to e-invoicing. RIU Hotels & Resorts reduced it by 10 days.
• Greater traceability: Real-time tracking of issued invoices and dispute resolution. According to Voxel data, an international hotel chain can issue between 3 and 6 million invoices per year.
• Digitalization and process automation: Companies not only comply with the law but also gain competitiveness. Hotel chains like Mitsis Hotels have saved more than 6,400 hours per year.

Impact on the travel sector

In this context, the travel sector faces a special challenge: hotel chains, travel agencies, bedbanks, and TMCs, among others, not only deal with domestic invoices but also handle large volumes of international invoices.

With more than 25 years of experience in the travel sector, at Voxel, an Amadeus company we offer solutions tailored to the travel industry, its processes, and daily operations so that these players not only comply with French regulations but also integrate electronic invoicing into their daily operations seamlessly.

Conclusion

The transition to mandatory electronic invoicing in France with a plateforme agréée is a challenge, but also an opportunity. The key is to choose a technology partner who understands not only the law but also the specific needs and operations of each sector.

La entrada Plateforme agréée: everything you need to know about electronic invoicing in France se publicó primero en Voxel - Blog.

Belgium, like many other European countries, wants its companies to use electronic invoicing for B2B (business-to-business) transactions. This was confirmed by the Council of Ministers with the approval of the Royal Decree on B2B e-invoicing, marking a milestone in the country’s digital tax transformation: mandatory electronic invoicing for all B2B transactions starting January 1, 2026.

Key features of Belgium’s B2B e-invoicing law

Although Belgium is following the European trend of implementing e-invoicing for B2B transactions—like Italy, France, Poland, and Spain—its model has unique characteristics.

Single implementation date

All companies established in Belgium must comply from the same day. There will be no phased rollout. The regulation mandates that all companies must issue and receive e-invoices starting January 1, 2026.

Mandatory structured format

Peppol-BIS is established as the standard format and Peppol as the central platform. Other formats compatible with the European standard EN 16931 are allowed, provided there is agreement between sender and recipient.

Peppol is a platform that standardizes technical specifications for electronic transactions across countries.

Technical requirements

The technical specifications were published in July 2025. One notable requirement is the new VAT rounding rule, which allows rounding the total amount only by VAT type, not by line item.

Fines and penalties

The regulation also sets penalties for companies that fail to meet the technical requirements:

• First offense: €1,500
• Second offense: €3,000
• Subsequent offenses: €5,000

End of PDF via email

Unstructured formats like PDFs will no longer be allowed. Therefore, sending invoices in PDF format via email for domestic B2B transactions will be prohibited.

Other transactions: B2G and B2C

Domestic B2C transactions (to end consumers) are excluded from this regulation. For B2G (business-to-government) invoices, a specific legal framework already exists. B2G e-invoicing has been mandatory since 2020, and was implemented even earlier in Flanders and at the federal level.

For cross-border B2B and B2C transactions, e-invoicing is subject to the recipient’s authorization. A recent guide clarifies that if the recipient is registered in the Peppol network, it is considered implicit consent to receive e-invoices—potentially eliminating the need for bilateral agreements or manual coordination between international business partners.

Who is required to use B2B e-invoicing in Belgium?

The obligation applies exclusively to companies established in Belgium or with a permanent office in Belgian territory.

Companies registered only for VAT purposes without physical presence (infrastructure or staff) in Belgium are excluded. The law applies only to domestic transactions and does not affect cross-border operations.

How does Belgium’s B2B e-invoicing model work?

Unlike other countries that have created specific entities like plateformes agréées in France or PIFEs in Spain, Belgium’s entire e-invoicing model is based on Peppol.

Specifically, Belgium uses the four-corner model, where the key players are the invoice sender and their Peppol access point, and the invoice receiver and their Peppol access point. Every Belgian sender and receiver must be connected to a Peppol access point, such as Voxel.

The flow works as follows:

• The hotel issues the invoice, and its Peppol access point sends it to Peppol.
• Peppol identifies the recipient’s access point and delivers the invoice.
• The recipient’s Peppol access point receives the invoice and deposits it into the client’s system.

Beyond B2B e-invoicing: e-reporting in 2028

Aligned with the EU’s ViDA initiative, starting January 2028, Belgium will implement e-reporting, a digital tax reporting system that complements e-invoicing. E-reporting will also be based on Peppol and will include reporting obligations for transactions not covered by the current B2B e-invoicing law, such as domestic B2C and international transactions.

The goals of these digital laws are:

• Optimize tax data collection.
• Combat tax evasion.
• Eliminate annual VAT client declarations.
• Reduce errors and complex administrative processes.

Belgian tax authorities will soon publish the technical and operational requirements for e-reporting.

Voxel: certified provider for B2B e-invoicing in Belgium

As a certified e-invoicing provider, Voxel is already listed on Belgium’s official e-invoicing portal and on the Peppol network. Voxel is the electronic invoicing provider specializing in the travel, hospitality, and restaurant sectors. More than 25 years of experience guarantee our specialization and knowledge of these industries. At Voxel, we help companies take advantage of the digitization opportunity provided by electronic invoicing legislation by digitizing and automating the entire invoicing process.

See Belgium’s e-invoicing guide

La entrada Everything you need to know about B2B e-invoicing in Belgium se publicó primero en Voxel - Blog.

The travel sector, like all other global industries, struggles with staying up to date with local regulations, especially when it comes to e-invoicing compliance. As hotels usually work with other travel sellers all over the world and vice versa, staying up to date on legislative changes still represents a big challenge.

As more countries start to adopt e-invoicing obligations with different systems, formats and reporting requirements, hotels and travel sellers recognize the importance of partnering with specialized providers to benefit from their global compliance expertise. These partners are able to facilitate compliance to business-to-government (B2G), business-to-business (B2B) and even business-to-consumer (B2C) electronic invoicing.

At the Bavel Travel Summit 2025, Roberto Martín, Process Lead Accounts Receivables at Minor Hotels Europe and Americas; Alejandro Baraza, Legal & Compliance Manager at Voxel, an Amadeus Company, and Héctor Martín, VP of Global Sales at Voxel, an Amadeus company; debated what are the biggest challenges in terms of electronic invoicing global compliance and how to overcome them to nurture better relationships with travel partners.

Local fragmentation, uncertainty and maintenance

While leading the receivables for over 300 hotels in several countries, Roberto Martín identified that local fragmentation and uncertainty are the main challenges he faces in terms of e-invoicing compliance. Being compliant means not only being aware of the different legislations but also having to update your processes by the deadlines set by each government. The uncertainty comes from constant changes in obligations and kickoff dates, which can set back months of preparation work.

¨80% of the obligations are common, general and transversal to every country. It’s the 20% of them that are particular in a country level that make things more difficult¨, said Héctor. Alejandro Baraza then mentioned maintenance as the ultimate challenge of compliance, since it’s basically a job that never ends. He gave examples of Mexico and Costa Rica that have extended their e-invoicing requirements several times in the past few years. These changes make it difficult for companies to keep track and update their processes every time.

E-invoicing compliance guidelines: check out regulations for 100+ countries

The power of specialized partners for e-invoicing compliance

When choosing an electronic invoicing partner, it’s critical to look for companies that go beyond just being certified to issue invoices. For hotels and travel sellers, for example, these partners can offer other benefits such as industry expertise, integration to other partners and personalized solutions.

¨A lot of clients go to big law firms to get advice but tend to receive generic information, while we offer tailor-made solutions, consultancy services and reports to help our clients grow in other countries¨, said Alejandro. He mentioned how Voxel stands out to clients in the travel industry due to its niche expertise. This is also crucial for hotels with franchises, who need a partner with a global B2B network.  

In the case of Minor Hotels, Roberto Marín highlighted Voxel’s ability to speak their language, understand their needs and have a 360-degree view of the changes in e-invoicing compliance.

Ultimately, hotels and travel companies want to grow their global presence and to be able to adapt easily to the regulations of each region. To be able to do this, e-invoicing compliance is a necessary process to follow and maintain in global operations. ¨Ideal partners offer automatization of processes and have an invisible presence to deliver the best experience to guests¨, said Roberto.

La entrada E-invoicing compliance: overcoming challenges with specialized partners se publicó primero en Voxel - Blog.

The KSeF 2.0 (Krajowy System e-Faktur) system will come into effect in Poland on February 1, 2026. As a result, this mandate marks a milestone in the digital transformation of electronic invoicing in Poland, and it is essential that companies are prepared to comply with the new requirements. 

Electronic invoicing timeline in Poland with the KSeF 2.0 system 

The Polish government has confirmed that the KSeF 2.0 system will come into effect as planned. Although the regulation is still under public consultation until April 25, 2025, the key dates have already been set: 

• June 2025: Publication of technical details, including FA(3) schemas, API documentation, and testing schedule.  
• September 30, 2025: Start of testing with the new KSeF 2.0 API.  
• November 2025: Launch of the trial version of the KSeF 2.0 taxpayer application. Invoices issued in this environment will be simulations with no legal validity.  
• February 1, 2026: Entry into force of the production version. From that moment on, invoices generated by KSeF 2.0 will be legally valid.  
• April 1, 2026: Phase II begins, mandatory for all companies. 
• December 31, 2026: End of the extended deadline for certain obligations. There will be a grace period during which no penalties will be imposed for errors in invoices and it will not be mandatory to include the KSeF identifier in bank transfers. 

Other important aspects of electronic invoicing in Poland 

In addition to the schedule, other important features of the KSeF 2.0 system have been confirmed: 

Offline mode 

Companies will have the option to issue invoices outside the system in exceptional cases, such as technical failures or transactions with non-resident companies. They must upload these invoices to KSeF on the next business day.

Emission certificates 

Starting November 1, 2025, companies will need emission certificates to issue invoices both directly in the system and in offline mode.

Overall, this new regulatory framework represents a significant change in the management of electronic invoicing in Poland. For more details, visit our guide to electronic invoicing in Poland. 

La entrada KSeF 2.0: Everything you need to know about electronic invoicing in Poland se publicó primero en Voxel - Blog.