Poland KSeF e-invoicing — large taxpayers

What changes?

Issue covered structured invoices through KSeF after the applicable transition.

Who is affected?

Polish sellers with 2024 gross sales above PLN 200 million

When?

2026-02-01. Smallest-seller deferral is conditional on monthly invoiced turnover, not a blanket small-firm exemption.

What to do

1. Check whether your business matches this scope: Polish sellers with 2024 gross sales above PLN 200 million
2. Authenticate to KSeF and use its free tool or compatible invoicing/accounting integration.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

KSeF taxpayer application, Fakturownia, inFakt, wFirma

Primary source

KSeF Polish VAT Act (2025 phased amendment)

Checked 11 October 2026. Date evidence matched in freshly retrieved primary HTML.