The introduction of a nationwide system of electronic invoices (Krajowy System e-Faktur) has been postponed to 2026 in order to finalize it, provide legislative support and stage-by-stage implementation.

The postponement of the introduction of the electronic invoice system (KSEF) from 2024 to 2026 is due to the need to refine it, in particular when issuing invoices from the cash register, applying fines, as well as additional legislative work.

It is planned that from 2026, the provision of invoices to KSEF will become mandatory for all participants in economic activities in the country, VAT taxpayers.

It is expected that from 1 February 2026 the electronic invoice obligation will apply to large entrepreneurs with a significant sales volume, and to other entrepreneurs from 1 April 2026.

Detailed information about the KSEF system on the government portal.