Poland’s upper house (Senate) has approved the bill mandating the National e-Invoicing System (KSeF), alongside amendments moderating penalties in the Fiscal Penal Code. Having passed the Sejm on 25 July 2025, the law now includes three minor editorial adjustments and moves back to the lower house before presidential ratification.
What the Senate Approved
On 30–31 July 2025, the Senate endorsed the VAT amendment that integrates KSeF as Poland’s national e-invoice platform. The changes are confined to stylistic and terminology corrections only, with no material modifications to the legislative substance.
Rollout Schedule
The mandatory adoption plan remains intact:
- 1 February 2026: Large taxpayers exceeding PLN 200 million in 2024 sales become fully compliant.
- 1 April 2026: All other businesses, including VAT-exempt entities (excluding micro-enterprises), must comply.
- 1 January 2027: Micro entities with monthly sales up to PLN 10,000 receive deferred implementation
Additionally, all taxpayers, including those not yet obligated to issue invoices, must nonetheless be able to receive e-invoices via KSeF from February 2026.
Transitional Measures to Facilitate Compliance
Several temporary provisions remain in place through the end of 2026:
- OCR enforcement and KSeF number inclusion in payment titles are deferred until July–Aug 2026.
- Point-of-sale invoicing (B2C) remains optional during the transition.
- VAT refund term shortened to 40 days (from 60), effective under the same legal package.
Reduction in Tax Penalties
Alongside KSeF adoption, the bill includes changes in the Penal Fiscal Code and Tax Ordinance aimed at reducing maximum sanctions for certain non-material tax infractions,for instance, the nonsubmission of transfer pricing documents.
What Happens Next?
- The amended legislation, returns to the Sejm for final approval in early August 2025.
- Upon reconfirmation, the bill is expected to be signed into law by the President shortly thereafter.
- Meanwhile, public testing of the KSeF 2.0 API environment and issuance certificates are to be available by late 2025, ahead of the production launch.
