National e-Invoice System (KSeF) – Ministry of Finance Publishes Draft Amendment. Final Deadlines and Action Plan Announced

The Ministry of Finance has published a long-awaited draft amendment to the VAT Act, regulating the obligation to use structured invoices. Alongside this, an official “road map” for the implementation of the National e-Invoice System (KSeF) has also been released, incorporating several postulates submitted by businesses – including Exorigo-Upos.

According to the adopted timeline, the obligation to use KSeF will come into force on 1 February 2026 for large taxpayers whose turnover in 2024 exceeded PLN 200 million. For other taxpayers, the deadline is 1 April 2026, while digitally excluded entrepreneurs will fall under the obligation starting early 2027. The Ministry also announced the unification of the end date for transitional provisions: until 31 December 2026, it will still be possible to issue invoices at the point of sale, penalties for system-related errors will not apply, and there will be no requirement to include the KSeF number in bank transfers.

In June 2025, the final version of the logical structure of the e-invoice and the technical documentation for API 2.0 will be published. It is expected to be compatible with the current integration. Interface testing is planned to start at the end of September 2025, and from November 2025, taxpayers will be able to apply for invoice issuer certificates, necessary for system authorization and offline operations. However, the fact that the production environment of KSeF 2.0 will not be launched until the go-live date raises concerns. The lack of testing in a live environment creates a significant risk of complications.

– Launching the KSeF 2.0 production system on the exact day the obligation begins is a very risky move. History shows that even the best-designed and thoroughly tested systems can behave unpredictably under real-world load. Businesses need a production pilot phase to navigate this critical transition safely. – says Michał Sosnowski, Business Development Director at Exorigo-Upos.

Positively received are the changes related to the new offline24 mode (Article 106nda), which allows invoices to be issued with a QR code without immediate communication with KSeF. These documents must be transmitted to the system by the end of the next business day. Another improvement is the unified invoice issue date – regardless of the mode (online or offline), KSeF will rely on the date specified in the document itself.

– The offline mode addresses the needs of sectors like retail , where invoices are often issued in the customer’s presence. This model ensures business continuity at the point of sale, even when real-time access to KSeF is temporarily unavailable. It also clearly shows that the Ministry is listening to entrepreneurs. – adds Michał Sosnowski

Although the draft reflects many market expectations, several key issues remain unresolved. There is still a lack of clarity regarding:

• the specific conditions for using offline24 mode and determining the invoice issue date based on the mode,
• the limitations of XML files, despite the introduction of the “Attachment” node,
• and the requirement to fill in the “Entity3” field, especially for local government units.

Moreover, the draft fails to address the migration process from version 1.0 to 2.0, as well as the relationship to the European VIDA (VAT in the Digital Age) initiative.

The Ministry has opened a brief public consultation on the amendment, with comments accepted until 25 April 2025. The draft VAT amendment and the KSeF implementation map mark a significant step in the digitalization of invoicing in Poland. The document provides a much-anticipated commitment: with confirmed deadlines, a clear technical framework, and practical adjustments for companies. However, the lack of a pilot phase and outstanding technical ambiguities suggest that businesses should begin preparations immediately—and not count on further delays.

If your organisation still needs to align with KSeF requirements, now is the time to act-not later. We also encourage you to revisit our previous blog post, which outlines how to prepare for the KSeF API testing phase scheduled for September 2025:

Curious how leading companies are getting ready for KSeF?

• Auchan is implementing SmartKSeF for seamless communication with the system.
• Empik is advancing its digital transformation with e-invoicing at the core.
• The EFL Group appreciates the flexibility of SmartKSeF.

The countdown to mandatory e-invoicing is on. If you’re unsure whether your business is truly ready for the regulatory and technical challenges ahead, don’t wait—start your KSeF readiness journey with our experts.

Our solution portfolio includes SmartKSeF – a secure, cloud-based tool trusted by major retail brands such as Empik and Auchan. It enables effortless integration with KSeF and smooth handling of e-invoices.

Time is running out—use it wisely. Let’s talk about how we can support your business.