Poland postpones KSeF invoicing deadline and sets phased rollout for businesses

The Polish government has moved the start date for mandatory use of the National e‑Invoicing System (KSeF) from 1 January 2024 to 1 July 2024 for most taxable entities. For businesses exempt from VAT the deadline is further shifted to 1 January 2025, and consumer‑facing (B2C) invoices are excluded from the requirement.

Under the new rules, from February 2026 enterprises whose annual turnover exceeds 200 million zł will have to issue structured invoices directly through KSeF, with a list of exemptions covering small‑scale sellers, cash‑register transactions and other specific cases. The Ministry of Finance also allows offline issuance in case of system failures, with a 24‑hour window to upload the invoice.