KSeF: when does it apply to me?
Mandatory e-invoicing timeline. Rules as of 2026-01-01.
⚠ Note: KSeF deadlines have been postponed several times. The dates below are the latest known timeline. Confirm the current legal position with us before making decisions.
KSeF obligation
1 April 2026
Full timeline
- Large taxpayers (> 200 million PLN)
- 1 February 2026
- Other active VAT payers
- 1 April 2026
- Invoices to businesses up to 10,000 PLN gross / month (until the limit is first exceeded)
- 1 January 2027
Indicative tool. The KSeF timeline is subject to legislative change, so the dates are flagged for verification.
Frequently asked questions
When does KSeF become mandatory?
According to the timeline: for the largest taxpayers (sales over 200 million PLN) from 1 February 2026, for other active VAT payers from 1 April 2026. Businesses whose invoices to other businesses do not exceed 10,000 PLN gross a month can issue them outside KSeF until the end of 2026. The obligation applies from 1 January 2027, or earlier from the first invoice that takes them over the limit. However, KSeF deadlines have been postponed several times, so always confirm the current legal position.
What is KSeF?
The National e-Invoicing System (Krajowy System e-Faktur) is the Ministry of Finance's central platform for issuing and receiving structured invoices. Once the obligation applies, invoices are issued only through KSeF.
How do I prepare for KSeF?
You need software integrated with KSeF, permissions to issue invoices and procedures in case the system fails (offline mode). We help businesses implement KSeF. Get in touch with us.
We will get your business ready for KSeF: implementation and procedures.
Ask about KSeF implementation