KSeF – mandatory e-invoicing (VAT Act amendment, Dz.U. 2023 poz. 1598)

in forceJurisdiction: PolandOfficial source

Description

KSeF is Poland’s National e-Invoice System. This in-force amendment to the VAT Act makes structured invoicing through KSeF the default for covered VAT taxpayers. Invoices are issued and transmitted through the system, which assigns each one a unique identification number. The obligation to receive invoices through KSeF began on 1 February 2026; the obligation to issue them began in phases.

Key dates

  1. KSeF authentication certificates obtainable (Art 17b)
  2. Entry into force
  3. Applies from
  4. KSeF mandatory for taxpayers with 2024 sales incl. VAT > PLN 200m; receiving via KSeF for all
  5. KSeF mandatory for all other taxpayers (Art 145l end); VAT RR invoices in KSeF
  6. End of transitional relief: micro-sellers (≤ PLN 10,000 invoiced/month) and offline/non-KSeF tolerance (Arts 145m, 145n)
  7. Sanctions (Art 106ni) apply; Arts 108a/108g payment rules apply

Open tenders that cite this regulation

Poland · Chorzów
System implementation

Implementation of the e-public services platform along with the portal, mobile application, modernization of domain systems (taxes, waste, finance), EZD system and integrations (National Identification Node, ePayments, mCitizen, e-Delivery, KSeF)

Miasto Chorzów Miasto na prawach powiatu

The subject of the contract is the design, delivery, and implementation of a comprehensive electronic public services platform for residents and entrepreneurs, including a web portal and a consistent mobile application (Android/iOS) providing, among others, online payments, personalized information (taxes, fees, corre…

Closes: 12 Nov 2026
Germany · Karlsruhe
System implementation

Provision for the implementation and operation of an e-invoicing solution

EnBW Energie Baden-Württemberg AG

The subject of the call is the provision and operation of an e-invoicing solution for the ONE! project as part of the migration from SAP IS‐U to SAP S/4HANA for Utilities. The scope of services includes licensing, implementation and the necessary consulting and support services for the period from 01.04.2027 to 31.05.…

Closes: 13 Nov 2026
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