Can the KSeF 2.0 Taxpayer Application issue invoices offline?

According to the Ministry of Finance, the KSeF 2.0 Taxpayer Application supports issuing invoices online only, not offline.

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Short answer: no

According to the Ministry of Finance — answer to question 11, invoices in the KSeF 2.0 Taxpayer Application (Aplikacja Podatnika KSeF 2.0) can be issued online only, not offline.

This describes a limitation of this specific application. It should not be extended to KSeF as a whole or to all invoicing software. This answer does not cover the rules for offline24, KSeF unavailability or outages.

As an optional organizational step, you can check which tool you intend to use to issue invoices. This is neither a software recommendation nor an assurance about another program’s features.