Error codes · ubl-2.1 · Poland
PL-R-003Partly
KSeF submission required in Poland
This is the rejection, word for word: „[PL-R-003] Polish invoices must be submitted to KSeF (Krajowy System e-Faktur).“
Why this matters in Poland
Poland requires e-invoicing using KSeF XML format. An invoice with this error is rejected; it cannot be processed under Poland's rules.
Polish B2B invoices must go through KSeF from 2026.
What to have readyThe correct figures from your bookkeeping; we show you which field is affected.
What we doSubmit invoice to KSeF and include reference number.
How to fix PL-R-003
01Submit to KSeFVia KSeF API or portal
02Get referenceKSeF assigns unique number
03Include referenceAdd to invoice for recipients
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 |
Known causes
Not submitted to KSeF
Missing KSeF reference