Mandatory electronic invoicing from 1 February 2026.

On June 5th, 2024, President Andrzej Duda signed an act amending the Act on Value Added Tax and certain other acts.  

The amendment to the Act, envisages extending the effective date of the provisions concerning the obligation for taxpayers of goods and services tax to issue structured invoices using the National e-Invoicing System (KSeF) until February 1st, 2026.

The obligation to implement KSeF will apply to taxpayers (active and VAT-exempt) on a single date, i.e. February 1st, 2026.