Fiscus will take control of the invoices. KSeF will be mandatory from February 2026

From February 2026 Polish entrepreneurs will gotta usage National e-Factur strategy (KSeF) – central platform for issuing, sending and archiving invoices. This will supply immediate and full access to invoices exhibited by companies across the country.

This is simply a immense change compared to the present state of affairs. Today companies can issue invoices in any way, utilizing accounting programs, PDF generators or ERP systems. After the entry into force of the fresh rules, all invoices will gotta pass through government KSeF system, which means full centralisation and automation of taxation supervision.

What is KSeF and what does it mean for entrepreneurs?

National e-Faktur System is simply a platform created by Ministry of Finance and operated by National taxation Administration (KAS). Its main nonsubjective is sealing the taxation system, increase the effectiveness of controls and destruct VAT fraud.

Thanks to KSeF:

• The invoices will be visible to the taxation office in real time.
• Tax checks will be more precise and faster.
• Tax offices will gain easier access to data, which will enable more effective selection of operators for control.

When will KSeF be mandatory? Terms for companies

Introduction of compulsory KSeF will happen in stages, taking into account the volume of corporate income:

• Since February 2026 – the work will apply to companies whose revenue exceeds PLN 200 million.
• Since April 2026 – KSeF will include most another companies.
• Since January 2027 – the work to usage the strategy will be extended to Smallest entrepreneurs, i.e. those with yearly turnover less than PLN 10 thousand.

That means that until the end of 2026 the transitional period applieswith certain exceptions and reliefs.

Start-up facilities: transitional year without penalties and obligations

Due to the large scale of changes, Government provides for a transitional periodwhich is due to last until the end of 2026. During this time:

• The invoices can inactive be issued from the registry offices, which is of major importance to the retail industry.
• No penalties will be imposed for errors in invoicing utilizing KSeF – it gives companies time to adapt.
• The KSeF number will not be required in invoice transfers, besides within the framework of split payment mechanics (MPP).

These facilities have reduce the hazard of surgical paralysis and give time to implement fresh IT solutions in both micro and large companies.

Consequences for business: greater transparency and control

Implementation of KSeF is simply a step towards digitalisation of the taxation system and VAT seals – 1 of the main sources of state budget income. Entrepreneurs must number for:

• the request to adapt accounting systems and invoicing processes,
• automatic access to documents,
• Elimination of manual transmission of invoices and duplicates,
• possible faster detection of irregularities, e.g. taxation fraud or false transactions.

From an administrative perspective, KSeF will facilitate the detection of taxation gapsand for honest companies it could mean More efficient controls and little paperwork.

For whom will KSeF be the biggest challenge?

Smallest companies and single-person business they may have the biggest problem with the implementation of the fresh rules. The deficiency of dedicated IT facilities, limited budget and small cognition of digital technologies make small businesses will request method and educational support.

In turn large companieswhich already usage ERP systems present will gotta integrate them with KSeF, which may entail implementation costs and staff training.