KSeF deadlines: find yours
KSeF became mandatory on 1 February 2026 for companies whose 2024 sales exceeded PLN 200 million with VAT, and on 1 April 2026 for everyone else. Until the end of 2026 the smallest may invoice outside the system, as long as their monthly sales outside KSeF stay within PLN 10,000. Choose your situation and see which deadline is yours.
Your company
- 1 February 2026You The duty began for taxpayers whose 2024 sales (with VAT) exceeded PLN 200 million.
- 1 April 2026You KSeF became mandatory for all other businesses. Every B2B invoice enters the system, in the FA(3) structure.
- 31 December 2026You The exception for the smallest ends: from 2027 the PLN 10,000 monthly limit outside KSeF no longer protects.
FAQ
Questions about the KSeF deadlines
What is KSeF?
The Krajowy System e-Faktur, the national e-invoicing system, is a platform of the Ministry of Finance. The invoice enters the system and from there reaches the counterparty. Since 2026 this is the normal route of an invoice between companies in Poland.
Which format does KSeF use?
The FA(3) logical structure, published in the central repository of document templates. How to write one and how to read it in Excel are shown alongside.
Who invoices in KSeF from 1 February 2026?
Taxpayers whose 2024 sales (with VAT) exceeded PLN 200 million. All other businesses joined on 1 April 2026.
What is the exception for the smallest?
Until 31 December 2026, a taxpayer whose total sales outside KSeF in a given month do not exceed PLN 10,000 (with VAT) may issue invoices without KSeF. Once a month's sales cross the limit, the general deadlines apply.
Is this test official?
No. The test summarizes the published deadlines, but it does not replace tax advice in your specific situation.