Polish President signs final act making KSeF mandatory from February 1, 2026

Nearly three weeks after Parliament’s approval, the Polish President has signed the final legislation confirming KSeF implementation on February 1, 2026. The act establishes a phased approach for e-invoicing obligations affecting both VAT active and VAT-exempt taxpayers, the timeline is as follows:

• February 1, 2026: large taxpayers whose 2024 sales (including tax) exceeded 200 million PLN (ca. 46 million EUR) must issue e-invoices, while all other taxpayers must receive e-invoices
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