On 11 April 2025, the Polish Ministry of Finance published new draft regulations on obligatory e-invoicing (known as KSeF). A new version of the Polish e-invoicing regulations (available only in Polish) may be found here. Previous draft regulations were released in November 2024 (see EY Global Tax Alert, Poland releases draft amendments to e-invoicing rules, dated 8 November 2024).

E-invoicing is mandatory for large enterprises with annual sales exceeding 200 million Polish Zloty (PLN200m) beginning on 1 February 2026. E-invoicing is mandatory for all other businesses beginning on 1 April 2026. The mandatory invoicing for all sales and purchase transactions applies to all taxpayers with a registered seat in Poland, plus foreign entities doing business through a fixed establishment (FE) for value-added tax (VAT) purposes in Poland. (See also, EY Global Tax Alert, Polish Ministry of Finance confirms there will be no further deferral of obligatory e-invoicing, dated 9 April 2025.

The new structured invoice format (the FA(3) schema) will be made available in June 2025.

Key changes

The new draft regulations present the following key changes (which are mostly in line with earlier announcements made by the Ministry of Finance):

• The obligation to include the KSeF number in e-invoice payments (including split payments) is pushed back to late 2026.
• Issuing invoices via cash registers is allowed until the end of 2026.
• Penalties for KSeF-related violations are suspended until the end of 2026.
• E-invoicing for business-to-consumer (B2C) transactions remains optional.
• The new "offline24" mode will allow invoices to be sent to KSeF on the next business day.
• Attachments may be sent to KSeF, regardless of the seller's industry.
• Taxpayers may issue paper or electronic invoices up to PLN450 until 31 December 2026, but only if the total monthly value of such sales does not exceed PLN10,000.
• The VAT regulations are amended regarding when negative adjustments are recognized on the sales and purchase side (Art. 29a(13) and Art. 86(19a) of the Polish VAT Act).
• The VAT exemption threshold is increased for 2025 from PLN200k to PLN240k (net).

Implications

Implementing e-invoicing within an organization is a significant change involving processes, documentation and technology. Many businesses will need experienced, professional assistance to transition to e-invoicing and meet their obligations.