Offline24 in KSeF: the second QR code only with a type 2 certificate
In brief
- You mark an invoice from offline24 given to the buyer outside KSeF with two QR codes: "OFFLINE" and "CERTYFIKAT".
- The second code is created only from a type 2 KSeF certificate. Without that file your software will not compute it.
- You download the certificate yourself in Aplikacja Podatnika KSeF 2.0, and it is valid for up to 2 years.
- You send an invoice from offline24 to KSeF by the end of the next business day.
- Penalties come into force on January 1, 2027: up to 100% of the VAT amount on the invoice, and for an invoice without VAT up to 18.7% of the total amount due.
You will generate the second QR code on an invoice from offline24 mode only from a type 2 KSeF certificate, and from January 1, 2027 errors in KSeF carry financial penalties. That leaves 86 days. Without this certificate your software will not add the code marked "CERTYFIKAT" to the document.
Offline24: the second QR code and the type 2 KSeF certificate
Offline24 mode lets you issue an e-invoice compliant with the FA(3) schema without a connection to KSeF and send it to the system by the end of the next business day. The mode was made permanent by the act of August 5, 2025 (Article 106nda of the VAT Act), so it is not a stopgap for the first year.
When you give such an invoice to the buyer outside the system, in a PDF or on a printout at the register, it has to carry two QR codes. The first one, "OFFLINE", leads to the invoice in KSeF and verifies its data. The second one, "CERTYFIKAT", confirms the issuer's identity. The Ministry of Finance describes both in its material on QR verification codes.
Your invoicing software computes that second code from your certificate file. An ordinary QR code generator will not help here, because the code carries a signature made with the certificate, not just an address. In a WooCommerce online store this is done by the plugin that sends invoices to the system.
2 QR codes on an offline24 invoice issued outside KSeF
up to 2 years that is how long the certificate is valid
1 business day that is how long you have to send the invoice
Who this applies to
In line with the stages of the KSeF rollout the obligation covered companies with sales above PLN 200 million from February 1, 2026, and all the rest from April 1, 2026. If you invoice in Poland, offline24 applies to you already. The exception is short lived: with invoiced sales up to PLN 10,000 gross per month you can issue invoices outside KSeF until January 1, 2027, and a single breach of the limit puts you in the system for good.
Offline24 is not a mode "for a Ministry outage". You reach for it when the problem is on your side: no signal during a delivery or a dead router at a flower shop on Saturday. You load the certificate into software that holds the data of all your customers, so take the chance to check what to do in case of a data leak from invoicing software.
What this means for your business
A sample calculation. A bakery issues 12 invoices to businesses a day, 2 of them on a tablet during a delivery. Without a type 2 certificate those two invoices come out with a single QR code, so the recipient has no way to confirm who issued them. Downloading the certificate is one login and a few minutes.
What to do now
- Check which certificate you have. Log in to Aplikacja Podatnika KSeF 2.0 and open the section with KSeF certificates. Type 1 is used for authentication, and for the second QR code you need type 2.
- Download the file and secure the password. You give it a name, set a password for the private key and download the certificate. The password goes where you keep company credentials, because without it the file is useless.
- Load the certificate into your invoicing software. Only the software, or the plugin in your store, generates both codes. Issue one test invoice in offline24 and look at the finished PDF on your phone.
- Decide who sends the invoices on. A document from offline24 has to reach KSeF by the end of the next business day. Put the certificate expiry date in your calendar as well.
Note
A type 1 and a type 2 certificate are two different files. If someone at the company downloaded a "KSeF certificate" in February and considered the matter closed, check its type now, not on a day with no internet.
What we still do not know
The Ministry of Finance announces that penalties from 2027 will not be charged automatically and that the scale of the breach and the taxpayer's conduct will count. How that works out in practice during the first audits will become clear next year.
There is also no public interpretation of how the tax office will treat an invoice sent on time but given to the customer without the second QR code. This is information about the regulations, not legal or tax advice: discuss your own situation with your accounting office.
If you are only planning to sell online, put invoicing on the list as early as the stage of setting up an online store. And if you are not sure whether your store gets along with KSeF, order free audit or call: 511 608 362, Mon to Fri 10 am to 6 pm.
Frequently asked questions
Can I issue an invoice in offline24 mode without a KSeF certificate?
An invoice given to the buyer outside KSeF is marked with two QR codes, and you cannot generate the second one without an invoice issuer certificate (type 2). You get the certificate before the first such invoice, not after it.
What is the difference between a type 1 and a type 2 KSeF certificate?
Type 1 is used for authentication in KSeF, that is for logging in and working with invoices. Type 2 additionally confirms the issuer's identity in special modes, and only it gives you the second QR code.
Will offline24 mode end in 2027?
No, offline24 went into the VAT Act permanently (Article 106nda). The end of 2026 closes the period in which no financial penalties are imposed for errors in KSeF.
