KSeF 2.0: what a business should prepare

KSeF 2.0 is being introduced in stages. Most businesses have already entered the mandatory system, while the smallest group has a separate deadline of 1 January 2027.

Published: 24 August 2026Substantively updated: 24 August 2026Prepared and substantively reviewed by: LOGOS NON-PROFIT – ACCOUNTING OFFICE team

KEY POINTS

KSeF 2.0 became available on 1 February 2026 for large businesses and invoice recipients.
From 1 April 2026 it became mandatory for the remaining businesses, except the smallest statutory group.
From 1 January 2027 it is to become mandatory for previously exempt businesses with invoiced sales up to PLN 10,000 per month.
Preparation concerns not only software but also authorisations, responsibilities and fallback procedures.

1. Determine which deadline and transactions apply

Start by confirming whether the business is already required to issue invoices through KSeF and whether any transactions follow special rules. Do not rely only on company size; analyse the actual invoicing model and statutory exclusions.

2. Arrange access and authorisations

Decide who will issue invoices, who will retrieve them and who will manage permissions. Access should be granted only to the people and systems that need it, and withdrawn when a role ends.

identify the person responsible for KSeF permissions
verify how the entity will authenticate
document who may issue, receive and correct invoices
keep a current list of authorised users

3. Test invoicing and the document route

Check whether the invoicing system supports the required KSeF workflow and how confirmation, invoice identifiers and corrections are handled. Then agree how purchase invoices reach the accounting office and how non-invoice documents continue to be delivered.

test invoice issue and retrieval before a critical deadline
agree a naming and approval method for related documents
keep contracts, payment confirmations and other evidence in the agreed channel

4. Prepare for exceptions and continuity

The internal procedure should state what staff do when a system or connection is unavailable, who monitors rejected documents and who informs the accounting office about an unusual case. Use the current official KSeF guidance for the applicable mode.

5. Explain the process to employees and contractors

A short written instruction reduces the risk that invoices are sent outside the agreed workflow or left unverified. It should identify the owner of each step and the communication channel for urgent issues.

Sources and legal status

Sources checked on 24 August 2026.

This article is general information and does not replace advice based on the reader’s individual tax, legal or accounting situation.