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.
