KSeF deadlines: who must switch and when
KSeF (Krajowy System e-Faktur) is Poland's national e-invoicing system, and the obligation to issue structured invoices applies to active VAT taxpayers in a phased way: when a company must switch depends on its size under the schedule published by the Ministry of Finance. The rollout has been postponed more than once, so confirm the date that applies to you against the current official schedule before acting. What does not change is the technical requirement — once your obligation applies, B2B invoices must be issued as structured FA(3) XML with a KSeF number and a UPO.