KSeF 2026 – When does it become mandatory and how to prepare?
On August 27, 2025, the President signed an act amending VAT regulations, which permanently introduces the National e-Invoicing System (KSeF) into the Polish tax system. This completes the legislative process, with only publication in the Journal of Laws remaining. For entrepreneurs, this means one thing: starting in 2026, e-invoicing will become mandatory, and preparations should not be postponed. The new regulations will directly affect companies’ day-to-day accounting and tax settlement processes.
When is KSeF mandatory? Implementation schedule
The act provides for a gradual introduction of the obligation to use KSeF:
-
from February 1, 2026 – the obligation will cover large enterprises that achieved sales exceeding PLN 200 million gross in 2024;
-
from April 1, 2026 – the obligation to issue invoices through KSeF will apply to all other companies;
-
from April to December 2026 – micro-entrepreneurs will receive an additional transitional period; if their monthly sales do not exceed PLN 10,000 gross, they may be exempted from mandatory invoicing in the system.
It is worth considering close cooperation with an experienced financial director, who can oversee the adjustment of systems and procedures within the company and ensure a smooth transition to the new invoicing rules.
What changes does KSeF introduce?
The implementation of the National e-Invoicing System is not only an obligation but also a set of new rules and benefits:
-
Shorter VAT refund period – the standard refund time will be reduced from 60 to 40 days.
-
Cash registers – until the end of 2026, it will still be possible to issue invoices using cash registers.
-
“Offline24” mode – the permanent possibility of issuing an invoice without internet access (e.g. in case of failure); the document will be sent later to KSeF.
-
No penalties until the end of 2026 – a grace period is provided, during which no sanctions will be imposed for mistakes made during implementation.
-
Digital document flow – the need to print invoices and manually enter them into accounting software will disappear; data will automatically flow into financial and accounting systems.
Why is KSeF a revolution for business?
The National e-Invoicing System is a real revolution for entrepreneurs, as it changes not only the way invoices are issued and stored but also the entire culture of tax settlements. Thanks to the centralization of document flow, all invoices will go directly to the Ministry of Finance system, which will significantly reduce the risk of fraud and VAT fraud, facilitate control, and improve transparency. At the same time, companies will gain quick access to full documentation, the VAT refund period will be shortened from 60 to 40 days, and process automation will eliminate the need to print invoices and manually enter them into accounting systems. This will save time and reduce accounting service costs. As a result, KSeF not only seals the tax system but also serves as a tool for real business digitization, allowing entrepreneurs to work faster, safer, and more efficiently.
How to prepare for KSeF?
With little time left until the system goes live, it is worth taking the following steps now:
-
Process analysis – review how invoices are currently issued and received in your company.
-
IT system adjustments – make sure your accounting and invoicing software is compatible with KSeF.
-
Employee training – train your team in using the new system and e-invoicing rules.
-
Expert support – use tax and technology advisory services to avoid mistakes during implementation.
-
Tests and pilots – launch KSeF in selected areas before it becomes mandatory to verify process accuracy.
From 2026, issuing invoices via the National e-Invoicing System will become mandatory for all entrepreneurs. Large companies will start in February, other taxpayers in April, and micro-entrepreneurs with small turnovers will have additional months to adapt. Although the implementation of KSeF may seem challenging, in the long term it will simplify and speed up settlements and improve tax security. Now is the right time to begin preparations and avoid a stressful finish just before the changes take effect.
If you are looking for a trusted accounting office that will handle full accounting services and your company’s current settlements, TaxCoach provides comprehensive accounting support, allowing entrepreneurs to focus on business growth.
At the same time, to fully leverage your company’s potential and minimize risks, it is worth using TaxCoach’s tax advisory services, which include tax planning, transaction analysis, and company reorganizations.
.jpg)
.jpg)
