# National e-Invoicing System (KSeF)

Act of 16 June 2023 amending the Act on goods and services tax and certain other acts (KSeF) – as worded by the Act of 5 August 2025 (ustawa o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw)

- Status: Amendments pending
- Legal order: Poland
- Legal area: Taxation of scrap and metal trade
- Dz.U. 2023 poz. 1598, as amended (Dz.U. 2025 poz. 1203); VAT Act – Dz.U. 2026 poz. 1263 (consolidated text)
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Scrap trade, Waste shipments, Product manufacturers

## In brief

Obligation to issue structured invoices in KSeF with transitional periods depending on the value of sales; fines from 1.01.2027.

## Key obligations

- Issuing structured invoices using KSeF from 1.02.2026 (Art. 106ga(1) of the VAT Act)
- Sales in 2024 ≤ PLN 200 million gross – invoices outside KSeF permitted until 31.03.2026 (Art. 145l of the Act of 16.06.2023)
- Invoiced sales ≤ PLN 10,000 gross per month – invoices outside KSeF until 31.12.2026 (Art. 145m(1) of the Act of 16.06.2023)
- Invoices from cash registers and receipts deemed to be invoices – permitted until 31.12.2026 (Art. 145n(1) of the Act of 16.06.2023)

## Competent authority

Head of the National Revenue Administration (KAS) (KSeF), heads of tax offices

## Penalties

Fines for infringements of KSeF obligations – Art. 106ni of the VAT Act, applicable from 1.01.2027 (Art. 23(4) of the Act of 16.06.2023).

## Entry into force

01.02.2026

## Application

1.02.2026 (sales in 2024 > PLN 200 million); 1.04.2026 (others); 1.01.2027 (sales ≤ PLN 10,000/month)

## Key dates

- 01.02.2026: KSeF obligation – taxpayers with sales in 2024 > PLN 200 million
- 01.04.2026: KSeF obligation – other taxpayers
- 01.01.2027: KSeF obligation – taxpayers with sales ≤ PLN 10,000/month; fines under Art. 106ni

## Pending changes

Government bill (Sejm print No 3245) – postponement until the end of 2027 of the imposition of fines for errors in KSeF; first reading at the sitting of the Sejm on 21.10.2026.

## Related acts

- [VAT Act – split payment and joint and several liability](https://igmnir.org/dane/prawo/en/pl-vat-mpp/)
- [VAT in the Digital Age – ViDA (Directive 2025/516)](https://igmnir.org/dane/prawo/en/eu-vida/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20230001598)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260001263)
- [ISAP – Act of 5.08.2025 (Dz.U. 2025 poz. 1203)](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250001203)
- [Sejm – print No 3245](https://www.sejm.gov.pl/Sejm10.nsf/PrzebiegProc.xsp?nr=3245)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-vat-ksef