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Poland Eases Transition to Mandatory E-Invoicing

New rules provide flexibility for businesses. Offline24 mode improved for when real-time submissions aren't possible.

This is a paper. On this something is written.
This is a paper. On this something is written.

Poland Eases Transition to Mandatory E-Invoicing

The Polish government has introduced new regulations to ease the transition to mandatory e-invoicing. The changes, signed into law by the President on August 27, 2025, provide temporary provisions for businesses to continue using traditional invoicing under specific conditions.

Key among these provisions is the Offline24 mode, revised to enhance reliability and clarity for cases where real-time KSeF submissions are not possible. Additionally, small businesses with total 2024 sales and VAT not exceeding PLN 200 million can use traditional invoicing from February 1 to March 31, 2026.

Further, businesses meeting certain thresholds can continue issuing paper or electronic invoices outside of KSeF during transition periods. These periods are from February 1 to December 31, 2026, for businesses complying with fiscal cash register requirements, and from April 1 to December 31, 2026, for small businesses with monthly total sales and tax below PLN 10,000.

The new law, which enters into force the day after its publication in the official gazette, aims to support small businesses in adapting to the mandatory e-invoicing regime. These temporary provisions offer flexibility and time for small businesses to adjust their processes.

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