Polish Law Amendment to the Value-Added Tax Act: Timeline and Implementation

On 27 August 2025 Polish President Karol Nawrocki signed into law the amendment to the Value-Added Tax Act which provides the timeline and implementation for mandatory use of the National e-Invoicing System (Krajowy System e-Faktur – KSeF). The law was published a few days later in the Polish Journal of Laws.

All Polish buyers are required to retrieve invoices from KSeF starting in February, and large Polish taxpayers (sales greater than 200 million PLN) are required to send invoices in the required FA_VAT XML format for clearance through KSeF. The rest of the taxpayers are required to comply by 1 April 2026.

In June of 2025 the Polish government released API specs for the updated KSeF 2.0 and the updated Polish schema FA3, which define the requirements for the mandate start on 1 February 2026.

The biggest changes with the latest set of updates are around the usage of QR codes, offline modes, and attachments. The Polish government is set to release the KSeF 2.0 test environment at the end of September. Poland is expected to provide access to the Certificates and Authorization module in November 2025.