KSeF: mandatory structured e-invoices
every taxpayer issuing invoices (VAT-exempt ones too); the start date depends on the company’s scale. The deadline is triggered by: the statutory calendar (art. 145l–145m of the VAT Act).
Compute the deadline for your company
The deadline
the start date depends on the company’s scale (thresholds of art. 145l–145m of the VAT Act) — compute it in the calendar.
Where: Krajowy System e-Faktur (KSeF, ksef.podatki.gov.pl — the national e-invoicing system).
What you risk when late
For not issuing an invoice in KSeF the head of the tax office imposes a monetary penalty of up to 100% of the VAT shown on the invoice (art. 106ni — the provision enters into force later; per the Ministry of Finance announcement of 16.09.2026 the penalties are to be deferred to the end of 2027 — an announcement, the amending act has not been passed; fact F6).
Legal basis: art. 106ni ust. 1
VAT Act (ustawa o VAT), art. 106ni ust. 1: „naczelnik urzędu skarbowego nakłada, w drodze decyzji, na podatnika karę pieniężną w wysokości do 100 % kwoty podatku wykazanego na tej fakturze” consolidated text (Polish)Plain-English summary: For an invoice issued outside KSeF the head of the tax office imposes a monetary penalty of up to 100% of the VAT shown on that invoice (provision enters into force later).
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
How to do it, step by step
1. The rule
Taxpayers are obliged to issue structured invoices through the national e-invoicing system (KSeF).
Legal basis: art. 106ga ust. 1
VAT Act (ustawa o VAT), art. 106ga ust. 1: „Podatnicy są obowiązani wystawiać faktury ustrukturyzowane przy użyciu Krajowego Systemu e-Faktur” consolidated text (Polish)Plain-English summary: Taxpayers are obliged to issue structured invoices through KSeF, the national e-invoicing system.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
2. From when: the largest from 1.02.2026
From 1 February to 31 March 2026 only taxpayers whose gross sales for 2024 did not exceed 200 000 000 zł may still invoice outside KSeF — so the largest start on 1.02.2026 and everyone else on 1.04.2026.
Legal basis: art. 145l
VAT Act (ustawa o VAT), art. 145l: „W okresie od dnia 1 lutego 2026 r. do dnia 31 marca 2026 r. podatnicy obowiązani do wystawiania faktur ustrukturyzowanych mogą wystawiać faktury elektroniczne lub faktury w postaci papierowej, jeżeli łączna wartość sprzedaży wraz z kwotą podatku u tych podatników nie przekroczyła w 2024 r. kwoty 200 000 000 zł” consolidated text (Polish)Plain-English summary: From 1 February to 31 March 2026 only taxpayers whose 2024 gross sales did not exceed 200 000 000 zł may still invoice outside KSeF.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
3. The smallest until the end of 2026
From 1 April to 31 December 2026 taxpayers whose invoices in a given month total no more than 10 000 zł gross may invoice outside KSeF — for them the duty starts on 1.01.2027.
Legal basis: art. 145m ust. 1
VAT Act (ustawa o VAT), art. 145m ust. 1: „W okresie od dnia 1 kwietnia 2026 r. do dnia 31 grudnia 2026 r. podatnicy obowiązani do wystawiania faktur ustrukturyzowanych mogą wystawiać faktury elektroniczne lub faktury w postaci papierowej, jeżeli łączna wartość sprzedaży wraz z kwotą podatku u tych podatników udokumentowana tymi fakturami wystawionymi w danym miesiącu jest mniejsza lub równa 10 000 zł” consolidated text (Polish)Plain-English summary: From 1 April to 31 December 2026 taxpayers whose invoices in a month total no more than 10 000 zł gross may still invoice outside KSeF.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
Calculator (on the Polish page)
From when does KSeF apply to your company?
Thresholds and dates of art. 145l–145m of the VAT Act — the same ones Foka’s calendar computes. Penalties of art. 106ni: the Ministry of Finance announcement of 16.09.2026 defers them to the end of 2027; the amending act has not been passed (fact F6). The calculator itself runs on the Polish page.
Sources
www.podatki.gov.pl/ksef/ · tekst aktu w Foce
The Polish quotes at every step are machine-compared with the consolidated texts of the acts — a fact without a provision does not reach this page. The quotes are never translated; the English sentences are summaries.
The whole calendar of your company
This obligation is one of 11 in Foka’s registry. Enter your company’s profile and see all the deadlines at once — with an .ics export.
Polish statutory terms on this page (sprawozdanie finansowe, uchwała, CRBR, KSeF, e-Doręczenia…) stay in Polish on purpose — they are the names you will meet in the law and in the registers. Each one is explained in the glossary.
This is Foka’s informational calendar built from the provisions of Polish law: every deadline stands on a provision whose wording we machine-check against the consolidated text of the act. It is not legal or tax advice in your case; the obligations and deadlines remain the responsibility of the zarząd (management board).
Foka Firma shows the obligations and deadlines that follow directly from Polish law — each one stands on an act, an article and a literal quote. This is not tax or legal advice and it is not an assessment of your case: Foka will not tell you how much to pay in your situation, whether an exemption applies to you, or how to structure your taxes. Individual tax advice is reserved by law for a licensed doradca podatkowy (tax adviser), and legal advice for a radca prawny or adwokat. Before deciding, check the provision in the consolidated text of the act — every obligation links to it.