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E-Invoicing in Poland

Planned

Poland is implementing KSeF (Krajowy System e-Faktur), a centralized national e-invoice system. After a voluntary phase since 2022, KSeF will become mandatory for all B2B transactions from February 2026.

Last verified: January 12, 2025

Source: Polish Ministry of Finance

Quick Facts

Current Regulation

KSeF (Krajowy System e-Faktur)

Language

Polish

Currency

PLN

Accepted Formats

KSeF XML format

Upcoming Changes

B2B mandate from February 2026

Key Dates & Timeline

January 2022

KSeF launched as voluntary

February 2026

KSeF mandatory for all B2B

B2G (Business-to-Government) Requirements

Currently, B2G e-invoicing follows similar rules to B2B. Once KSeF becomes mandatory, all invoices including those to public entities will flow through the national system.

Government Portal

KSeF

B2B (Business-to-Business) Requirements

From February 1, 2026, all Polish VAT payers must issue and receive e-invoices through KSeF. The system provides real-time validation and stores invoices for 10 years. Cross-border transactions will also require KSeF reporting.

Technical Requirements

KSeF uses a proprietary XML schema defined by the Polish Ministry of Finance. Authentication requires a qualified electronic signature, trusted profile, or authorization token. Each invoice receives a unique KSeF number upon acceptance.

Accepted Formats

KSeF XML format

Key Requirements

KSeF structured invoice format
Submission via KSeF platform
Qualified electronic signature or trusted profile
NIP (tax ID) required

Penalties & Non-Compliance

From 2026, penalties for non-compliance include fines up to 100% of the VAT amount on non-compliant invoices.

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