KSeF dates: the calendar of deadlines for your business
Choose a day and describe your business. The calendar marks the stages already passed and those still to come, each with its legal basis.
On 25 October 2026, KSeF invoices
Receiving only
Your duty to issue starts on 1 January 2027.
| Stages already in force | 8 / 13 |
| Next stage | 31 December 2026: Last day of the PLN 10,000 limit and tills outside KSeF |
| Receiving in KSeF | mandatory |
Dates from the VAT Act (Journal of Laws 2025 item 1203), regulations 2025 item 1815 and 2026 item 169, and Finance Ministry notices.
| Date | What changes |
|---|---|
| 30 September 2025 | Open testing of the KSeF 2.0 API |
| 1 November 2025 | KSeF certificate applications open |
| 3 November 2025 | Test version of the KSeF 2.0 Taxpayer App |
| 1 January 2026 | Filing to use invoice attachments (e-Urząd) |
| 1 February 2026 | Everyone receives invoices through KSeF |
| 1 February 2026 | Issuing in KSeF: 2024 sales over PLN 200m |
| 13 February 2026 | End of the old trusted-profile login |
| 1 April 2026 | Issuing in KSeF: all other taxpayers |
| 31 December 2026 | Last day of the PLN 10,000 limit and tills outside KSeF |
| 1 January 2027 | KSeF with no limit or till exception |
| 1 January 2027 | KSeF number in transfer titles (active VAT payers) |
| 1 January 2027 | Art. 106ni penalties under current law |
| 1 January 2028 | Penalties under the bill (print no. 3245, in the Sejm) (bill) |
Prepared by Radif Partners · Method · VAT Act, regulations and ministry notices checked on 25 October 2026
Mandatory KSeF came in stages. Since 1 February 2026 every business in Poland receives invoices from suppliers through the system. On the same day the duty to issue covered the largest taxpayers, whose sales in 2024, including VAT, exceeded PLN 200,000,000 (Article 145l of the VAT Act). Everyone else has issued invoices in KSeF since 1 April 2026. A transition runs until 31 December 2026: businesses with invoices up to PLN 10,000 gross a month may issue them outside the system, and cash registers may print invoices without KSeF. From 1 January 2027 the KSeF number must appear in transfers between active VAT payers. Financial penalties under Article 106ni apply under the law from 1 January 2027, and under a government bill from 1 January 2028. The calendar below shows which of these concern your business on the day you choose.
Every stage in one table
The dates come from the Act of 5 August 2025, the regulation on using KSeF and the ministry page on key dates:
| Date | What changes | Who it concerns |
|---|---|---|
| 1 November 2025 | KSeF certificates can be downloaded | everyone |
| 1 February 2026 | receiving invoices through KSeF | everyone |
| 1 February 2026 | issuing in KSeF | 2024 sales above PLN 200,000,000 |
| 13 February 2026 | end of the old trusted-profile login | everyone |
| 1 April 2026 | issuing in KSeF | everyone else |
| 31 December 2026 | end of the PLN 10,000 limit and the cash-register exception | small businesses and tills |
| 1 January 2027 | KSeF number in transfers | active VAT payers |
| 1 January 2027 | Article 106ni penalties under the law | everyone |
| 1 January 2028 | penalties under bill no. 3245 | if the bill is passed |
How to find your own date
First check whether you issue invoices in KSeF at all: a business not established in Poland and a seller to consumers only have no such duty. Then compare your 2024 sales with the PLN 200,000,000 threshold, and finally see whether you stay within the monthly limit. The mini test asks the three questions:
KSeF invoices mandatory from
KSeF invoices mandatory from
1 January 2027
| Receiving invoices in KSeF | since 1 February 2026 |
| PLN 10,000 monthly limit | applies until 31 December 2026 |
| Receipt with tax ID, cash-register invoice | outside KSeF until 31 December 2026 |
| Penalties under Art. 106ni | from 1 January 2027 (law); bill: 1 January 2028 |
What to do before each stage
Before the transition ends, that is before 1 January 2027, set up access to the system for yourself and your accountant, as described under tokens and permissions, and practise issuing in the test environment. Before 1 January 2027 check that your bank and accounting software carry the KSeF number into the transfer reference. The limit is detailed on the PLN 10,000 limit page and sanctions under KSeF penalties. You can follow the penalties bill in the Sejm.
Why the dates were moved
KSeF was meant to be mandatory earlier, but the rules were changed several times, and the calendar was finally set by the Act of August 2025. That is why old dates still circulate online. This page shows only the dates in the rules in force, and the only date that depends on work still under way in the Sejm is the start of penalties. When the bill is passed or rejected, the calendar will be updated.
Receiving invoices has no transition period. Even a business that uses the limit and still issues its own invoices on paper has had to download purchase invoices from KSeF since February 2026, because suppliers send them only there. The simplest step is to agree with your accountant who downloads new invoices and how often, and to grant the accountant the right permissions.
The calendar in the tool works for any day: pick a past date to see which rules applied to an old invoice, or a future one to see what is still ahead. This helps with corrections of invoices issued during the transition.