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09 April 2025

Polish Ministry of Finance confirms there will be no further deferral of obligatory e-invoicing

  • On 31 March 2025, the Polish Ministry of Finance responded to a parliamentary inquiry about the timeline for implementing Poland's National e-Invoicing System (KSeF) platform for exchanging e-invoices.
  • E-invoicing must be used from 1 February 2026 for large businesses with turnover exceeding PLN 200m (approximately €47m) and from 1 April 2026 for all other taxpayers.
  • Given the confirmed implementation dates and the current legislative timeline, it is essential to begin taking concrete preparatory steps.
 

Executive summary

On 31 March 2025, the Polish Ministry of Finance published a response to a parliamentary inquiry about the timeline for implementing Poland's National e-Invoicing System (KSeF) platform for exchanging e-invoices.1

The Ministry confirmed that the obligation to use e-invoicing will come into force in line with the current timeline:

  • From 1 February 2026 for large businesses with turnover exceeding 200 million Polish zloty (PLN 200m) (approximately €47m)
  • From 1 April 2026 for all other taxpayers

Detailed discussion

The Ministry emphasized in its response that obligatory e-invoicing remains one of its key priorities and that intensive work is underway on improved system architecture. This is taking place alongside reviews of the legislation and with businesses aimed at ensuring the platform's effectiveness, efficiency and reliability.

A revised draft of the e-invoicing legislation is expected to be submitted to the Council of Ministers later in 2025. This version is intended to reflect the key concerns and recommendations that businesses raised during the public consultations that have taken place.

The Ministry did not rule out the possibility of further public consultations, which could raise questions about whether the final legislation will be published with sufficient lead time for taxpayers to fully prepare. This timing issue may be especially challenging for large and medium-sized businesses, as well as for foreign entities doing business in Poland that have an obligation to use e-invoicing.

Implications

Given the confirmed implementation dates and the current legislative timeline, it is essential to begin taking concrete preparatory steps now.

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Endnote

1 The full response to parliamentary inquiry no. 8479 is available, in Polish, here i08479-o1.pdf.

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Contact Information

For additional information concerning this Alert, please contact:

EY Doradztwo Podatkowe Krupa sp.k., Warsaw

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2025-0854

 
 

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