Overview

1 February / 1 April 2026

Receipt became mandatory from 1 February 2026; issuance started for the largest taxpayers in February and most others in April, with a limited micro-business transition to 2027.

FormatsFA(3) structured invoice

TransmissionKSeF 2.0

Reporting

KSeF assigns the official invoice identifier and receipt date; special offline and failure modes are regulated.

Archiving and evidence

KSeF availability does not remove the need to govern internal evidence and business-document links.

APIs and platforms

KSeF 2.0 authentication, certificates, QR verification and API integration.

Common mistake

Ignoring certificate/permission design, offline modes or the distinction between sending and legal receipt.

D2F implementation

Business event → country rule → network → evidence

D2F orchestrates KSeF identity, FA(3) validation, official identifiers, offline contingencies and end-to-end evidence.

Open D2F Platform ↗