Poland publishes KSeF e-invoicing manual

This marks the beginning of a structured communication and training effort aimed at ensuring a smooth transition to mandatory e-invoicing. The timeline for mandatory e-invoicing in Poland has already been set, and today’s release is a reminder of the urgency for businesses to prepare:

• February 2026 – Large taxpayers will be required to use KSeF starting from this date.

• April 2026 – Mandatory use of KSeF extends to most taxpayers

What’s in the first KSeF 2.0 Manual?

The initial release of the KSeF 2.0 Manual focuses on some of the most practical and immediate concerns businesses and public institutions face when preparing for the system. It comes in four parts: Starting to use KSeF; Issuing and receiving e-invoices; other functionalities; and specific use cases like VAT groups and government. Interesting details:

The KSeF 2.0 Manual is divided into four parts, each addressing key aspects of system adoption and use:

Part I – Getting Started with KSeF / System Basics and Implementation Steps

Covers the purpose of KSeF, key implementation dates, system registration, authentication methods, the permission model for user access, and user rights management.

The manual sets out how different entities can safely log into the system. This includes explanations of the available authentication methods and how they apply to businesses, individual taxpayers, and public bodies. Secure access is the first step to compliance — and ensuring the right people have the right level of access will be critical.

Part II – Issuing and Receiving Invoices in KSeF / Core Functionalities

Details the process for issuing and receiving e-invoices, implementing the FA(3) structure, assigning KSeF numbers, technical aspects of invoice submission and dispatch, as well as the verification process.

Part III – Additional KSeF Functionalities

Explains how to send invoices with attachments, use offline (OFFLINE) mode, apply VAT RR invoice rules, handle self-invoicing and self-billing, report scam invoices, and generate collective identifiers.

Part IV – KSeF in the Public Sector and Other Authorisation Models

Describes invoicing procedures for local government units, government institutions, enforcement actions, and public procurement transactions, along with alternative authorisation models.

The manual also highlights how these entities must report tax identification numbers (NIP) for subordinate units and how roles must be assigned within invoice structures to ensure access rights are properly recognized.

Even if your company is not itself an LGU or VAT group, the guidance is still relevant: if you do business with these entities, you will likely need to adapt your own invoicing processes to ensure smooth cooperation.

What’s Coming in Later Sections?

The Ministry has confirmed that future parts of the KSeF 2.0 Manual will cover additional technical and procedural topics, including:

• Marking invoices within the KSeF system.

• The rules for reporting the intention to issue invoices with attachments.

• Detailed guidance on transitional provisions and the timeline of entry into force of the new regulations.

This progressive rollout of information is designed to give taxpayers time to digest each stage of the requirements and prepare systematically.

Separately, the Ministry issued a new Frequently Asked Questions for technical access and functionality issues. Plus, the final schema FA (3) with an information brochure.