KSeF calendar — 2022 to 2027
The KSeF rollout has seen five successive calendars between 2021 and 2025. The definitive post-Deloitte-audit version sets the mandate in two waves in 2026, with cash register integration in July 2026 and an evaluation of residual exemptions in 2027.
Key dates 2022 → 2027
| Date | Step | Stakeholders |
|---|---|---|
| 1 January 2022 | KSeF opened in voluntary mode. Any company can register and issue e-faktura invoices. | Volunteers — ~3% adoption by end 2022, ~15% by end 2024 |
| 1 September 2023 | FA(2) schema in production. FA(1) is no longer accepted. | All KSeF volunteers |
| 1 July 2024 | Initial planned mandate date. Postponed on 19 January 2024. | (not effective) |
| 26 April 2024 | Official publication of the new post-Deloitte-audit calendar. | Ministerstwo Finansów |
| 1 January 2025 | KSeF API v2 in production (Uprawnienia, Sesja, Wsadowa modules). | SMEs / ERP vendors / active taxpayers |
| 1 July 2025 | Opening of public consultations on exceptions and tryb awaryjny. | Economic stakeholders + ZUS / kasy fiskalne |
| 1 February 2026 | Obligation for large taxpayers (N-1 turnover > 200 million PLN). | Large Polish companies and foreign ones with permanent establishment |
| 1 April 2026 | Universal obligation. All Polish VAT taxpayers must issue and receive via KSeF. | ~2.5 million taxpayers |
| 1 July 2026 | Cash register (kasy fiskalne) integration — B2C transactions propagation to KSeF. | Retail, restaurants, commerce |
| 30 June 2026 | End of penalty tolerance period. Sanctions of art. 106ni become fully enforceable. | All |
| 2027 | Parliamentary evaluation of the framework. Decision on micro-business and zwolnienie podmiotowe inclusion or not. | Sejm + Ministerstwo Finansów |
Who is affected, when?
The trigger criterion is N-1 fiscal year turnover, not the Polish-law business category (mikro / mała / średnia / duża).
- N-1 turnover > 200 million PLN. Obligation on 1 February 2026. Affects approximately 5,000 companies according to the ministry's estimate.
- N-1 turnover ≤ 200 million PLN. Obligation on 1 April 2026. Affects the remaining active VAT taxpayers, ~2.5 million taxpayers.
- Zwolnienie podmiotowe (turnover < 200,000 PLN). Temporary exemption until the 2027 review. The 2024 public consultation clarified their exclusion in phase 1.
- Non-residents without permanent establishment. Not directly affected — their flows go through their Polish fiscal representative, who is subject.
Postponement history
Five successive calendars have been published since 2021:
- Initial calendar (August 2021). Obligation planned for 1 January 2023. Postponed at consultation stage.
- Consolidated calendar (June 2022). Obligation 1 January 2024 (large enterprises), 1 July 2024 (others). Postponed.
- Legislative calendar (June 2023). Act of 16 June 2023 — universal obligation 1 July 2024.
- Postponement announcement (January 2024). Minister Andrzej Domański announces sine die postponement following the Deloitte audit (average latency 11s at peak, > 30s on 5% of transactions, capacity limited to 100 invoices/s vs 5,000 target).
- Final calendar (April 2024). Publication of the currently effective two-wave 2026 calendar. Ratified by the act of 9 May 2024.
Cash register integration (1 July 2026)
A Polish peculiarity: cash registers (kasy fiskalne) have been mandatory since 2008 for the majority of B2C points of sale, and they communicate in real time with the tax administration via the Wirtualna Kasa Online network since 2019. From 1 July 2026, KSeF integration extends this flow:
- Consolidated B2C transactions. Each kasa fiskalna now transmits the daily summary of B2C sales to KSeF, completing the full fiscal picture.
- Consolidated receipts (paragony zbiorcze). A merchant can consolidate at end of day all their B2C tickets into a single faktura uproszczona submitted to KSeF.
- Accelerated B2B use case. Professional purchases made in-store (corporate card, NIP provided at checkout) automatically generate an e-faktura on KSeF, with no additional action from the buyer.
- Estimated volume. 18 billion cash register tickets/year in Poland (GUS 2024 estimate). The technical challenge of this integration was one of the reasons for the 2024 postponement.
After 2027 — exemption review
The act of 16 June 2023 provides for a parliamentary review clause in late 2027 on two topics:
- Micro-businesses and zwolnienie podmiotowe. Should they be integrated into the KSeF regime? The OECD considers yes to complete fiscal digitalisation. FEPP (Federacja Przedsiębiorców Polskich) campaigns for their permanent exclusion.
- Sectoral exemptions. Should banking exemptions (art. 43 paragraph 1 point 7), insurance (point 37), medical services (point 18) be maintained? EU directive 2014/55 and the upcoming DAC 9 / ViDA impose growing digitalisation.
Legal basis
- VAT Act (11 March 2004) — base text of the Polish VAT system, amended 70+ times since 2004.
- Act of 29 October 2021 — introduces articles 106na to 106ne on the structured invoice, creating voluntary KSeF.
- Act of 16 June 2023 (Dz.U. 2023 item 1598) — the mandate text. Inserts articles 106nf to 106nm. Initial 2024 calendar.
- Act of 9 May 2024 (Dz.U. 2024 item 852) — rescheduling the calendar into two 2026 waves.
- Ministry of Finance regulations — series of implementing orders on technical modalities, tryb awaryjny, extended GTU codes, etc.