The wait is over! Poland’s long-awaited B2B implementation dates

The Ministry announced that starting on the 1st of February 2026, businesses with a turnover exceeding PLN 200 million (approximately € 46M at the current exchange rate) will be required to comply with the system.

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For all other businesses, the new implementation date is set for the 1st of April 2026.

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This marks a significant shift in the original timeline, introducing a phased approach to implementation.

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Previously announced dates

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Poland’s Ministry of Finance has announced several “go live” dates in the course of their business-to-business (B2B) electronic invoicing mandate.

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Original dates include:

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• To commence on the 1st of January 2024
• Later revised to 1st of July 2024 for VAT-registered taxpayers, and the 1st of January 2025 for taxpayers exempt from VAT
• However, on the 19th of January of this year, the Ministry of Finance announced a further delay in the B2B mandate without specifying a new start date.

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According to the information available from this morning's briefing, in addition to having confirmed the new implementation dates as above, the Ministry of Finance intends to redesign the system, starting with building a new system architecture from scratch. A special IT Architecture team will be established for this purpose. To enhance transparency, technical specifications for the new KSeF system will be gradually shared in due course.

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