“According to the schedule, from November 15, KSeF users can use the KSeF 2.0 Taxpayer Application in a pre-production environment (Demo). It gives the ability to issue and receive invoices in conditions similar to those that will be available from February 1, 2026.” – said the ministry.
As indicated by the Ministry of Finance, the pre-production version of the application allows you to test KSeF 2.0 using fictitious invoice data, but with real authentication data. You can log in to the pre-production application using real credentials (e.g. Tax Identification Number) that match your business owner information registry. The earlier, test version of the application did not allow this.
The ministry noted that thanks to user feedback, the operation of the final application may differ from the demo environment and will be optimized until production launch on February 1, 2026.
See also: What's new in KSeF 2.0. Even experts surprised by the changes. Beware of limits and penalties
The version of the application released this weekend enables: issuing, receiving and viewing invoices (and corrections) in accordance with the logical structure of FA(3), searching and downloading sent invoices in the form of XML, HTML or PDF, handling complex identifiers (EU self-invoicing model), downloading the Official Receipt Generated for an issued invoice or multiple invoices, displaying session history, handling QR codes, including access to the invoice using this code, generating and handling tokens (for December 31, 2026), support for anonymous invoice access, access to invoices issued offline, visualization and downloading of PEF invoices, management of authorizations and applying for and downloading certificates.
The Ministry also pointed out that the use of all these functions in the application is currently of a testing nature.
Who will have to use KSeF
Pursuant to the Act on the National e-Invoice System, from February 1, 2026, companies with sales exceeding PLN 200 million in 2024 will have to issue invoices via KSeF. This obligation will apply to smaller companies from April 1, 2026. A transitional period is planned for micro-entrepreneurs – from April to December 2026, they will not have to issue e-invoices if their monthly sales do not exceed PLN 10,000. PLN gross.
The Act provides that due to the entry into force of the KSeF, the basic VAT refund period will be shortened from 60 to 40 days.
The Act maintains the possibility of issuing invoices at cash registers until the end of 2026. It also permanently introduces the “offline24” mode, enabling the issuance of an invoice without access to the Internet, e.g. in the event of a network failure. Until the end of 2026, penalties for errors in the implementation of new regulations will not be applied. There is no need to print invoices and manually enter them into accounting systems. Invoices will be stored for 10 years at KSeF.
The introduction of the KSeF is intended to increase budget revenues from closing the VAT gap. The Ministry of Finance estimated that they will increase by approximately PLN 10 billion over 10 years.
