How should invoices be processed if a large customer uses National E-Invoicing System (KSeF) but a small supplier does not yet?

/ How should invoices be processed if a large customer uses National E-Invoicing System (KSeF) but a small supplier does not yet?

The rollout is phased: from 1 February 2026 the obligation will apply to the largest companies, from 1 April 2026 to all other entrepreneurs, and from 1 January 2027 also to the smallest entities. During the transition, large companies will need to operate two processes in Poland: invoices issued via National E-Invoicing System (KSeF) and traditional invoices from smaller suppliers. Procedures should be prepared in advance to avoid confusion and duplicate work.

Last update : 19.11.2025

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