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February 2026 was the first real test of mandatory KSeF for the largest companies. Already after a few initial weeks, figures emerged that allow assessing the scale of market readiness for upcoming changes, the pace of implementation within the obligated group, and the number of companies that entered KSeF voluntarily before April 1. Today the iKsiegowa portal looks at how the first month of mandatory KSeF for the largest companies unfolded.
Data from the Ministry of Finance show that from February 1 to 26 2026, more than 35 million invoices were issued in KSeF, and more than 152 000 entities issued documents in the system. About 5 000 of them were obliged from February 1, and over 147 000 used the system voluntarily. This means that besides the obligated group, a large number of companies also entered KSeF before the obligation expanded to other entities.
This figure, however, is not enough to conclude that Polish companies are ready for KSeF as a whole. The Central Statistical Office reported that in Q4 2025, 2 909 645 active enterprises operated in Poland. In this context, 152 000 entities using KSeF after the first month indicates clear activity in part of the market, but it does not yet provide a representative picture of the entire economy.
The media picture of entrepreneurs’ attitudes toward earlier voluntary entry into KSeF also does not show widespread enthusiasm. “Rzeczpospolita” wrote at the beginning of March that only about 10 % of companies that could still issue invoices outside the system were already using KSeF voluntarily, mainly due to caution and incomplete technical preparation. Conversely, reports from the “Dziennik Gazety Prawnej” just before the start of the obligation showed that some entrepreneurs tried to find ways to avoid entering the system.
Analysis prepared by the expert portal iKsiegowa shows that in such a context, earlier implementations were more often attempts to organize work than signals that the market as a whole wants to accelerate the transition to KSeF.
A large number of documents shows that the system has accepted a significant volume of invoices and that some enterprises have already started working in KSeF. This still does not answer whether companies have closed processes related to granting permissions, document circulation, ERP integration, emergency procedures, and the division of responsibilities between sales, finance, and accounting. Much will depend on how organizations cope after the obligation expands to other taxpayers from April 1 2026.
February data should be supplemented with earlier studies, but only as context. The September 2025 Asseco study showed that 72 % of companies declared partial or full readiness to handle digital invoices, while 48 % cited lack of resources and experts as a significant implementation barrier. This suggests that readiness declarations do not always align with the actual situation.
A similar gap appears in the Grant Thornton study published after the first month of the system’s operation. 77 % of surveyed entrepreneurs declared a high level of readiness to use KSeF, but nearly one in ten respondents could not clearly assess their organization’s preparation level, and 11 % rated it as low. This indicates that part of the market has already passed the technological decision stage but is still testing how new obligations work in everyday work organization.
The Symfonia report, based on a survey of over 150 accounting firms in July 2025, showed that 69 % of firms had not started any preparations for serving clients under KSeF, and 72 % had not decided on an integration method with the system. One in three firms also had no established cooperation rules with clients for exchanging e‑invoices. This study already suggested that, besides technology, the problem could also be the rules for document transfer and client communication.
Newer data from the OSCBR report for Q1 2026 shift the emphasis even more toward work organization. 73 % of accounting firms fear increased operational load, and only 23 % declare that over 60 % of their clients are already prepared to work in KSeF. At the same time, only 34 % of firms plan automatic invoice retrieval from the system. These figures suggest that mere access to KSeF does not solve the problem if manual operations, inconsistent procedures, and disorganized document flow remain on both the firm and client sides.
After the first month there is no basis to speak of universal market readiness or a deployment failure. The data show high activity in the system but do not close the question of how companies and accounting firms will handle daily invoice processing after the obligation expands to other taxpayer groups.
In the coming months, KSeF may bring entrepreneurs a more organized document flow, easier invoice access, and a shorter basic VAT refund period from 60 to 40 days, but only if the company already has procedures and tools in place to work with system data. For accounting firms, the same process means both a chance for greater automation and less manual document re‑typing, and on the other hand a transition period with higher operational load, the need to organize client cooperation, and pressure to integrate systems. Thus, according to the analysis, in the short term KSeF will more often raise the organizational cost of change, and only later may translate into real work improvement.
