The dates
1 February 2026: mandatory for taxpayers whose 2024 sales value including tax exceeded 200 million PLN.
1 April 2026: mandatory for all other entrepreneurs. This is the date that captured essentially every restaurant in Poland.
1 January 2027: the end of the concession for taxpayers whose monthly invoiced sales do not exceed 10,000 PLN gross. Until then such a taxpayer is not obliged to issue through KSeF, and after it, no one is outside the system.
These dates have moved before. They are current as of the date on this page and worth confirming with your accountant, because the schedule has been revised more than once.
What it changes in practice
An invoice stops being a document you generate and becomes a structured record you send to the Ministry’s system, which assigns it a KSeF number. That number, not your own sequence, is what identifies the invoice.
The current structure is FA(3) under KSeF 2.0. Your accounting software issues to and retrieves from the system; the invoice is considered issued when KSeF accepts it and received when it is available there.
Storage moves too. Invoices live in KSeF, which removes the archiving obligation you previously carried for them.
What it does not change
Your fiscal till. Consumer sales in a restaurant are documented with a receipt from a cash register, and that regime is separate from KSeF. If your guests are individuals paying for meals, most of your daily turnover is unaffected.
What is affected is every invoice you issue to a business: the company that booked the private room, the event client, the office lunch account. For most venues that is a manageable number, which is why the transition is less alarming than it first sounds.
Invoices you receive from suppliers also arrive through KSeF, so someone needs to be collecting them from there rather than from email.