Error codes · CIUS-PL · Poland
PL-01Partly
Polish sellers should include NIP number in Poland
This is the rejection, word for word: „[PL-01] Polish sellers should include NIP number. This validation rule ensures Invoice compliance with CIUS-PL (Poland).“
Why this matters in Poland
Poland requires e-invoicing using KSeF XML format. A warning: the invoice is not rejected outright in Poland, but it should be fixed.
Polish e-invoicing regulations require this for legal compliance. Invoices missing this information may be rejected by Polish government portals and business partners.
What to have readyThe correct figures from your bookkeeping; we show you which field is affected.
What we doReview your Invoice XML structure and correct the issue described by this rule. Check relevant cbc: and cac: elements per CIUS-PL (Poland).
How to fix PL-01
01Identify the issue in your invoicePolish sellers should include NIP number. This validation rule ensures Invoice compliance with CIUS-PL (Poland).
02Correct this in your invoicing softwareReview your Invoice XML structure and correct the issue described by this rule. Check relevant cbc: and cac: elements per CIUS-PL (Poland).
03Re-export and validateGenerate a new invoice export from your accounting system and re-validate to confirm PL-01 is resolved.
If you enter it yourself in your invoicing software
Before
<Invoice> <!-- Issue: Polish sellers should include NIP number --> </Invoice>
After
<Invoice> <!-- Issue resolved per CIUS-PL (Poland) --> </Invoice>
Poland e-invoicing requirements
| Phase | Status | Scope |
|---|---|---|
| KSeF voluntary | Live (Jan 2022) | All VAT payers (opt-in) |
| B2B mandatory — Phase 1 | Live (Feb 1, 2026) | Large taxpayers (>200M PLN turnover) |
| B2B mandatory — Phase 2 | Live (Apr 1, 2026) | All remaining VAT-registered entities (SMEs, sole proprietors, VAT-exempt businesses) |
| B2G | Live (Feb 1, 2026) | Included in general KSeF mandate |
| Financial penalties | Jan 1, 2027 | Up to 100% of VAT amount on non-compliant invoices |