KSeF is the state e-invoicing system. Invoices in it are issued in a single format and are immediately visible to the tax office. The obligation is being introduced in stages.
Dates
- 1 February 2026: large taxpayers must issue invoices in KSeF, and everyone must accept invoices from KSeF.
- 1 April 2026: all other taxpayers must issue invoices in KSeF.
- 1 January 2027: the smallest businesses, whose invoiced sales are up to 10 000 zł a month; by law penalties apply from this date, up to 100% of the VAT amount on the invoice. On 16 September 2026 the Ministry of Finance announced a draft moving the penalties to 1 January 2028; on the check date it has not been adopted.
What to do in advance
- Get access to KSeF through a profil zaufany, a signature or a pieczęć.
- Grant your accountant permissions to view and issue invoices.
- Check that your invoicing software works with KSeF.
We connect KSeF for our bookkeeping clients and set up the access rights. More on the accounting for a JDG page.
