The Polish National E-Invoicing System KSeF went live on 1 February 2026. Until 31 March 2026, its use is mandatory only for businesses whose 2024 sales exceeded PLN 200 million. As of 1 April 2026 it will be mandatory also for all other taxable persons (as defined in VAT regulations).

Mandatory KSeF has a material impact on VAT compliance. This includes such matters as:

  • changes to the file structure of JPL_VAT (SAF‑T), including:
    • requirement to indicate KSeF invoice ID for:
      • sales invoices,
      • purchase invoices issued via KSeF (even if the vendor is not subject to KSeF obligation), including with respect to foreign companies with Polish VAT registration;
    • where the KSeF ID is missing, the requirement to assign an appropriate tag to the transaction (OFF, BFK or DI);
  • requirement that, as of 1 February 2026, purchase e-invoices must be received via KSeF, regardless of when the issuer becomes obligated to issue its invoices via KSeF;
  • requirement to have appropriate procedures/manuals in place in case of KSeF failure or unavailability, which should address such matters as:
    • how to issue invoices outside KSeF,
    • how to subsequently report such invoices;
  • new rules for invoice verification in KSeF, including rules on how to identify invoices that do not reflect actual transactions on the part of the customer.

If you need assistance in adjusting your systems, procedures or JPK_VAT reporting to ensure KSeF compliance, please contact your WTS&SAJA consultant.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.