Regulatory updates - Poland

The draft act identifies transactions that do not need to be processed through KSeF. Exemptions apply to transactions where the invoices contain less information than mandated by Article 106e of the VAT Act, as outlined in regulations under Article 106o of the VAT Act. Consequently, structured invoices, including those for VAT-exempt financial transactions, may still be submitted through KSeF if they contain all the required information set forth in Article 106e.

Additionally, voluntary self-billing will be permitted for foreign entities using an EU VAT number, as previously communicated, but this will be restricted to intra-community supply of goods transactions.

The new draft act on the use of KSeF introduces changes for QR codes on invoices issued in offline24 and offline (KSeF unavailability) modes. Previously, invoices sent outside of KSeF needed to include two QR codes: Offline and Certificate. The new draft clarifies that these two QR codes are now required for invoices sent outside KSeF to entities listed in art 106gb p. 4 of the VAT Act, such as foreign buyers (cross-border transactions) or customers in B2C transactions.

As a result, the draft no longer requires offline24 or offline invoices sent to entities with NIP numbers (domestic buyers) to contain QR codes, since these invoices must be received via KSeF to be legally valid. In these cases, suppliers can provide transaction confirmation to buyers instead of an invoice with two QR codes.

Nevertheless, if there is an unplanned KSeF failure, invoices can still be sent outside of KSeF, even for domestic transactions, and must then include both the Offline and Certificate QR codes.

Moreover, the draft removes the size limit for invoices with structured attachments from the legislation, stating that such technical requirements will be outlined in interface specifications.

On September 30, 2025, the Ministry of Finance released the test (integration) environment for the KSeF 2.0 API programming interface.

This open testing phase allows financial and accounting system providers to verify how their software interacts with the National e-Invoice System, ensuring readiness for mandatory compliance. The Ministry of Finance provides technical support for users of the test environment through an online application form.

Entities integrating with the KSeF 2.0 test environment can access technical support from the KSeF 2.0 API team.

As previously reported by Pagero, the KSeF 2.0 API documentation, which enabled integrators to begin preparations for implementation, was published on June 30, 2025. This documentation is available to support integrators in adapting their systems for the test environment.

The next step in the KSeF 2.0 rollout is the release of a pre-production (DEMO) environment, which will be available on October 15, 2025.