The KSeF Act adopted by the Sejm

The mandatory National e-Invoicing System (KSeF) is becoming a fact. On Friday, the Sejm (the lower house of the Polish parliament) passed a law introducing new invoicing rules for Polish entrepreneurs.

Last week, legislative work on the act introducing the KSeF gained momentum, which means that entrepreneurs should closely follow the changes and prepare for the upcoming obligations.

• From 1 February 2026, the obligation to use the KSeF will apply to companies with annual sales exceeding PLN 200 million
• From 1 April 2026, the system will become mandatory for other companies
• Micro-entrepreneurs with monthly sales below PLN 10 thousand gross will be exempt from the obligation to issue e-invoices until the end of 2026.

The second reading of the draft amendment was held in the Polish Parliament on Wednesday, and the lower house of Parliament adopted the bill on Friday. 239 deputies voted “FOR,” 182 voted “AGAINST,” and 11 abstained from voting. The act provides no penalties for errors in implementing the KSeF until the end of 2026, and the deadline for VAT refund will be shortened from 60 to 40 days.

During the debate, amendments were tabled concerning, among other things, extending the time for sending an offline invoice from 24 hours to 5 days (PiS proposal) or 72 hours (Confederation). In the public consultations, Exorigo-Upos also appealed for the extension of this limit, arguing that a longer period of time does not adversely affect the tax audit but increases taxpayers’ comfort in the event of IT system failures. However, the Public Finance Committee recommended rejection.

An amendment that would have given buyers the right to request an invoice in a traditional form (printout or PDF) until the end of 2026 was also lost. Although such a solution could facilitate the implementation of the KSeF, it would require additional actions from sellers who do not plan to generate invoices in these formats.

The next stage will be the Senate session scheduled for this week, where the KSeF Act is on the agenda. The Ministry of Finance, therefore, has a chance to implement the schedule’s point: “07 2025 completion of legislation.”

See who has already chosen our proprietary SmartKSeF system for the circulation of electronic invoices: https://www.exorigo-upos.pl/case-study-category/ksef/

Follow the details of the legislative process on the Sejm website: https://www.sejm.gov.pl/sejm10.nsf/PrzebiegProc.xsp?nr=1407