President signed VAT amendment regarding KSeF

Updates to Poland’s VAT legislation create the regulatory basis for scaling the KSeF (Krajowy System e-Faktur) and a phased transition to electronic invoices. Below is a brief overview and practical actions for companies.

What changes

• Mandatory use of electronic invoices in KSeF for defined categories of taxpayers is introduced.
• Rules for issuing, receiving, correcting and storing e-invoices are clarified.
• Technical requirements for identification, electronic signature and event logging in KSeF are described.
• Greater responsibility for data quality and correct company details.

Who is affected

VAT taxpayers issuing/receiving invoices for transactions in Poland, including international groups with Polish entities. Some special regimes and transactions outside KSeF have specific rules.

Key dates

• Entry into force — phased. Exact timing depends on taxpayer category and future guidance.

Impact on processes

• Need to integrate finance/ERP systems with the KSeF API or use a connector.
• Updates to master data (counterparties, VAT rates, item catalogues) and validation rules.
• Clear roles and permissions: who creates, signs, sends and corrects e-invoices.

What to do now

1. Inventory the invoicing flow: templates, data sources, manual steps.
2. Check your ERP/accounting system for KSeF export/integration capabilities.
3. Review electronic signature policies and access rights; update powers of attorney.
4. Prepare test scenarios: base e-invoice, corrections, cancellations, returns.
5. Train the finance team: responsibilities, sequence of actions, common errors.

Controls and risks

• Pre-submission validation: completeness of fields, correct VAT rates, unique numbering.
• Status monitoring in KSeF and handling of rejections.
• Archiving and event logs for audit and compliance.

Track official guidance and update processes as requirements evolve.