The National e-Invoice System and the catering industry – when will it be mandatory?
The year 2026 will be the year when the National Register of e-Invoices will become mandatory, and structured invoices will become mandatory for businesses. Restaurant businesses will also have to adapt to the new requirements.
Find out more about KSeF – when will it apply to you and how should you prepare for it?
What is the National e-Invoice System (KSeF)?
As stated on the gov.pl website: "The National e-Invoice System (KSeF) is an IT system used in particular to:
- Issuing, sending, receiving, accessing and storing structured invoices and
- Granting or revoking permissions to use KSeF.
KSeF automatically assigns a unique number identifying each issued invoice.” This system was introduced to unify invoicing standards, automate processes and increase tax control.
How does KSeF work and what are structured invoices?
The KSeF system introduces a requirement for the use of structured invoices. Each invoice submitted to KSeF receives a unique identification number, confirming its acceptance into the system. The KSeF system automatically checks the formal correctness of e-invoices, verifying that they comply with the required template (FA(3) logical structure).
Structured invoices must meet the following requirements:
- An invoice issued and registered in the National e-Invoice System (KSeF), which must have a KSeF number assigned by the system.
- The document is always in electronic form in a strictly defined XML format.
- This is not a PDF file sent via email. The recipient downloads it directly from the Ministry of Finance's central KSeF database.
- The invoice template is implemented in accounting/invoicing programs; the user does not need to download it manually.
- e-Invoices are stored and archived in KSeF for 10 years.
When will the KSeF system become mandatory?
IMPORTANT
Receiving invoices using KSeF will be mandatory from 1 February 2026 (except in cases excluded by law, where the invoice is sent in an agreed manner).
The system will be implemented in several stages. The deadlines for each taxpayer group are listed below:
- from 1 February 2026 for entrepreneurs whose sales value (including tax amount) exceeded PLN 200 million in 2024,
- from 1 April 2026 for other VAT payers, including self-employed persons and SMEs,
- from 1 January 2027 – for the smallest companies (sales documented by invoices below PLN 10 per month).
How do I start using KSeF if I run a catering business?
The mandatory implementation of e-Invoices and the KSeF system forces entrepreneurs to use invoicing and accounting software that supports structured invoices.
We assure you that our system for gastronomy – POSbistro – will be ready for integration with the National e-Invoice System. Your invoices will meet the new requirements for issuing structured invoices.
We are actively working on implementing the integration so that our system meets all requirements when the Ministry of Finance launches the service in question.
To begin using KSeF, you must authenticate in the system. Either the entrepreneur or a person or entity designated by the entrepreneur can authenticate. Authentication methods in KSeF include:
- Trusted Profile – a free tool
- Qualified Signature containing the Tax Identification Number (NIP) or Personal Identification Number (PESEL) attribute
- National Certification Center (NCCert)
- Qualified Seal
- Token-(ultimately the KSeF token will be replaced by the KSeF Certificate)
- Qualified Signature without NIP or PESEL attribute
- KSeF Certificate.
What should I do to issue an e-Invoice in KSeF?
- Have financial and accounting software integrated with KSeF or
- Use free tools prepared by the Ministry of Finance: (KSeF Taxpayer Application, e-microcompany, KSeF Mobile Application)
- Authenticate yourself at KSeF
- Have the right to issue invoices
- Upload the invoice .xml file 6. Receive confirmation of e-Invoice issuance
What are the benefits of KSeF?
Over time, every taxpayer will be required to join the National System of e-Invoices, even if they are not satisfied with the process. Therefore, it's worth focusing on the benefits this solution brings. For businesses, the National System of e-Invoices means, among other things:
- Possibility of obtaining a refund of input VAT within a shorter period (40 days instead of the standard 60 days),
- No need to store and archive most invoices yourself,
- No need to prepare duplicate invoices in KSeF, the invoice will not be lost,
- Lower risk of making errors when issuing invoices,
- Possibility of quick and automated exchange of electronic invoices between companies,
- Possibility of automatic import of data from purchasing documents into the financial and accounting system,
- Introduction of a uniform invoice format,
- No obligation to submit invoices to the office, including in the JPK_FA format, during inspections or verification activities,
- Tightening the tax system by presuming the authenticity of the invoice origin,
- Data security and integrity – a guarantee that the content of the invoice stored in KSeF will not be changed.
More information can be found at: https://ksef.podatki.gov.pl/
