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Poland e-Invoicing Mandate

This guide provides an overview of e-Invoicing requirements in Poland, including the legal framework, the use of the Krajowy System e-Faktur (KSeF) platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to Polish Value Added Tax (VAT).

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Tax Authority

Polish Ministry of Economic Development & Technology and Ministry of Finance

Mandate Go-Live Date

1 February 2026

Digital Signature

Required

Archiving

Mandatory - 10 Years

Invoice Format

B2B: FA(3) XML schema
B2G: KSeF (FA(3) format) or PEF (Peppol BIS 3.0 format)

Poland introduced structured B2G e-Invoicing in 2019 through the Platforma Elektronicznego Fakturowania (PEF) in line with EU Directive 2014/55/EU. In 2022, Poland received EU derogation to implement a mandatory B2B e-Invoicing clearance system via the Krajowy System e-Faktur (KSeF).

 

Following implementation delays, the mandatory rollout was postponed to 2026. From February 2026, structured B2B and B2G e-Invoicing via KSeF becomes mandatory under a centralised clearance model. KSeF validates invoices in real time and assigns a unique KSeF ID, which determines the legal issuance date. Poland’s system is one of the strictest clearance models in the EU, providing full real-time visibility to the Ministry of Finance.

Mandate Details
Mandate Status
Which types of transactions must be reported via e-Invoicing?
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Effective: February 2026

Live (B2G since 2019; B2B & B2G mandatory via KSeF from February 2026).
 
B2G receiving mandatory since 2019.
 
B2G sending and receiving via either KSeF or PEF; and B2B receiving is mandatory from 1 February 2026.

B2B

B2G

Alert Icon

B2C - Optional

Intra-community transactions

Export & import cross-border transactionsf

Transport/shipping transactions

B2B (Cross-border): Polish VAT-registered sellers must issue via KSeF. Foreign buyers receive invoice outside KSeF (e.g., PDF/email/EDI).

Exemptions: Certain simplified invoices (e.g., toll receipts, transport tickets, VAT-exempt financial services) may be issued outside KSeF during transitional rules.

Are there any thresholds that determine e-Invoicing applicability?

B2G:
  • No threshold.

B2B:

  • 1 February 2026: All Taxpayers must receive via KSeF; and Taxpayers with sales > PLN 200 million (in 2025) must receive and issue e-invoices.
  • 1 April 2026: All other taxpayers.
  • 1 January 2027: Smallest “digitally excluded” taxpayers (≤ PLN 450 per invoice and ≤ PLN 10,000 per month).
  • Simplified invoice threshold: ≤ PLN 450 (or EUR 100).
  • Taxpayers who adopt the flat-rate regime
  • Third sector entities with revenue/fees of EUR 65,000 and over
  • Microenterprises with revenue/fees of EUR 25,000 and over
  • All taxable persons, residents or established, in Italy if their annual revenue is above EUR 25,000
  • Amateur sports associations

What are the implementation dates of the e-Invoicing mandate?

Transaction Type
18 Apr 2019
1 Aug 2019
1 Feb 2026
1 Apr 2026
1 Jan 2027
2030 (EU ViDA)
Local - B2G (Public)
*
Local - B2B (Domestic)
**
***
Local - B2C (Domestic)
Local - Cross-border reporting
Foreign - B2B/B2C (non-established)
***
Mandatory requirement in effect
*
Mandatory B2G receipt for contracts ≥ EUR 30,000
**
Mandatory issuance and receipt via KSeF for enterprises with annual revenue > 200 million PLN; Mandatory receipt via KSeF for all Taxpayers
***
Applies to smallest “digitally excluded” taxpayers from 1 January 2027
Not mandatory
Do I need to have a permanent establishment in Poland to be required to e-invoice?
Exempt from issuing via KSeF:
 
Taxpayers without a business seat or fixed establishment in Poland.
 
Taxpayers with a fixed establishment in Poland not involved in the specific supply.
 
Definition of fixed establishment follows EU Implementing Regulation 282/2011 and ECJ jurisprudence (sufficient permanence and human/technical resources).
 
Foreign suppliers:
If no fixed establishment in Poland – generally exempt from KSeF obligation.

Applies to taxpayers with a registered office or fixed establishment in Poland.

B2B: Applies to Polish VAT taxpayers with registered office or fixed establishment in Poland.
Foreign entities: If they have a fixed establishment in Poland involved in the supply - must use KSeF. If no fixed establishment - generally exempt.
B2G: Applies to public procurement suppliers under PEF or KSeF.

General VAT rule: Invoice must be issued by the 15th day of the month following supply.
KSeF – Online mode: Real-time submission; legal issuance date = date of successful KSeF clearance.
Offline24 mode: Must be submitted by the next business day.
Failure mode: Must be submitted within 7 days after system recovery.
Total Failure mode: No reporting obligation.

Penalty-free transition until 31 December 2026, if in good faith.

 

From 2027:

Up to 100% of VAT amount shown on invoice issued outside KSeF.

Up to 18.7% of total amount due where no VAT specified.

Applies per invoice.

Payment due within 14 days of decision.

Steps to be performed by customer

1. Confirm whether the business falls under the obligation, i.e. locally established and VAT-Registered.
2. Register and onboard via the KSeF system, obtaining two KSeF Certificates.

Steps VAT IT can assist with

3. Either integrate ERP/POS system with KSeF via licensed integrator using prescribed XML schema.
4. Generate structured compliante e-invoices and transmit in either Online-or Offline mode to KSeF.
5. Obtain KSeF Certificates, KSeF number (online mode) and QR code to send to the end-recipient.
6. Implement compliant electronic archiving and retain invoices for minimum 10 years.
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