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Poland requires structured invoices through KSeF, the Ministry of Finance platform. Large taxpayers have issued in KSeF since 1 February 2026 and all others since 1 April 2026, though invoices outside KSeF are allowed until 31 December 2026 up to PLN 10,000 gross a month. A draft bill would defer KSeF penalties to 2028.
Previous
1 April 2026B2B
KSeF mandatory for all other taxpayers
Latest
23 September 2026B2B
Draft bill UD477 would start KSeF penalties on 1 January 2028
Next
1 July 2030
ViDA: cross-border digital reporting requirements
Poland e-Invoicing OverviewViDA
B2B
phased
since 1 February 2026Under the 2025 amendment to the VAT Act , KSeF issuing applies from 1 February 2026 to taxpayers whose 2024 sales including VAT exceeded PLN 200 million and from 1 April 2026 to all others. Until 31 December 2026, a taxpayer may still issue invoices on paper or electronically outside KSeF while the gross value of such invoices in a month stays at or below PLN 10,000. Invoices issued with a cash register, and till receipts showing the buyer's NIP that count as simplified invoices (up to PLN 450 or EUR 100), may also stay outside. Every VAT taxpayer receives invoices through KSeF from 1 February 2026.
B2G
mandatory
since 18 April 2019Under the 2018 act on electronic invoicing in public procurement , contracting authorities must accept structured e-invoices sent through PEF, the platform that runs on the Peppol network ; suppliers are not obliged to send them. Since 2026 the seller's KSeF issuing duty also covers invoices to public bodies, and a PEF invoice counts as a KSeF structured invoice only once it has been sent to KSeF and given a KSeF number, under article 106gb(7) of the VAT Act as amended in 2023 .
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Implementation Timeline(15 events)
Key mandate dates. Select a date for detail, or show all updates below.
Contracting authorities must accept structured e-invoices
18 April 2019
B2G
The act of 9 November 2018 on electronic invoicing in public procurement took effect, obliging contracting authorities to receive structured e-invoices sent through the PEF platform. For contracts worth up to the equivalent of EUR 30,000, concessions and public-private partnership contracts it applied from 1 August 2019.
ViDA package published in the Official Journal
25 March 2025
EU Level
Notifications for invoices with attachments open
1 January 2026
Technical
Taxpayers who want to issue structured invoices with an attachment for complex data on units, quantities or unit prices can file a notification in e-Urząd Skarbowy, as listed in the KSeF rollout stages . Under article 106gba of the VAT Act as amended in 2025 , the right is withdrawn automatically if the attachments contain data other than invoice data under article 106e(1) or data closely linked to it.
First post-rollout KSeF consultation held
9 June 2026
Technical
Ministry announces KSeF penalty deferral to end-2027
16 September 2026
All
Draft bill UD477 published
23 September 2026
Legislative
Transitional KSeF carve-outs end
1 January 2027
B2B
KSeF penalties due under current law
1 January 2027
All
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Compliance Regime
Tax Authority
CTC Model
Clearance
Structured invoices are issued and received through KSeF under article 106gb of the VAT Act , which assigns each one a KSeF number. The issue date is the date the seller enters on the invoice, even in offline24 mode, and a domestic taxpayer buyer receives the invoice on the date the KSeF number is assigned, per the KSeF offline24 guidance .
Network
Peppol
Standards
EN 16931 (PEF invoices)
Record-keeping & Reporting
Archiving
Invoices in KSeF are kept in the system for 10 years . An invoice issued in offline24 mode must be sent to KSeF by the next business day , one issued while KSeF is unavailable by the next business day after the outage ends, and one issued under a declared KSeF failure within 7 business days after the failure ends.
SAF-T
Mandatory
JPK_VAT records are filed monthly (JPK_V7M, or JPK_V7K with a quarterly return). Under the JPK_VAT regulation as amended in 2025 , each invoice record carries its KSeF number where one was assigned by the filing date. Otherwise the record is marked OFF for an invoice issued during a declared KSeF failure, BFK for an electronic or paper invoice issued outside KSeF, or DI for a document other than an invoice and for an offline24 or unavailability-mode invoice not yet numbered.
Technical Formats
KSeF XML (FA(3) schema)
Peppol BIS Billing 3.0 (PEF, for B2G)
Penalties
Issuing outside KSeF (from 1 January 2027)
Not issuing an invoice in KSeF, using the wrong template during a failure or offline24, or uploading such invoices late carries a penalty of up to 100% of the VAT on the invoice, or up to 18.7% of the gross amount where no VAT is shown, under article 106ni of the VAT Act as dated by the 2025 amendment . No fiscal-penal proceedings are opened for breaching the KSeF issuing duty. Draft bill UD477 would defer these penalties to 1 January 2028.
Exemptions
Foreign sellers
Special schemes and consumers
Under article 106ga(2) of the VAT Act , invoices to consumers and invoices under the non-union OSS, the import scheme (IOSS) and the scheme for international occasional road passenger transport are outside the obligation. Per the KSeF scope guidance , invoices under the EU SME exemption scheme are not issued in KSeF either, and invoices under these schemes cannot be issued in KSeF voluntarily.
Cases set by regulation
Latest Update
Penalty Update
23 Sept 2026Draft bill UD477 would start KSeF penalties on 1 January 2028
The government published draft bill UD477, which would bring the KSeF penalty provisions in article 106ni of the VAT Act into force on 1 January 2028 instead of 1 January 2027. The draft reached the Standing Committee of the Council of Ministers on 12 October 2026 and is not yet law, so penalties of up to 100% of the invoice VAT remain scheduled for 1 January 2027 until it is enacted.
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Official Sources
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Frequently asked questions about e-Invoicing in Poland
Yes, e-Invoicing is mandatory in Poland for B2G (since 18 April 2019) transactions.
B2B e-Invoicing in Poland is in a phased rollout since 1 February 2026. Under the 2025 amendment to the VAT Act , KSeF issuing applies from 1 February 2026 to taxpayers whose 2024 sales including VAT exceeded PLN 200 million and from 1 April 2026 to all others. Until 31 December 2026, a taxpayer may still issue invoices on paper or electronically outside KSeF while the gross value of such invoices in a month stays at or below PLN 10,000. Invoices issued with a cash register, and till receipts showing the buyer's NIP that count as simplified invoices (up to PLN 450 or EUR 100), may also stay outside. Every VAT taxpayer receives invoices through KSeF from 1 February 2026.
B2G e-Invoicing in Poland is mandatory since 18 April 2019. Under the 2018 act on electronic invoicing in public procurement , contracting authorities must accept structured e-invoices sent through PEF, the platform that runs on the Peppol network ; suppliers are not obliged to send them. Since 2026 the seller's KSeF issuing duty also covers invoices to public bodies, and a PEF invoice counts as a KSeF structured invoice only once it has been sent to KSeF and given a KSeF number, under article 106gb(7) of the VAT Act as amended in 2023 .
Poland supports the following e-Invoice formats: KSeF XML (FA(3) schema), Peppol BIS Billing 3.0 (PEF, for B2G).
Poland uses the following e-Invoicing standards: EN 16931 (PEF invoices). Archiving requirement: Invoices in KSeF are kept in the system for 10 years . An invoice issued in offline24 mode must be sent to KSeF by the next business day , one issued while KSeF is unavailable by the next business day after the outage ends, and one issued under a declared KSeF failure within 7 business days after the failure ends.
Structured invoices are issued and received through KSeF under article 106gb of the VAT Act , which assigns each one a KSeF number. The issue date is the date the seller enters on the invoice, even in offline24 mode, and a domestic taxpayer buyer receives the invoice on the date the KSeF number is assigned, per the KSeF offline24 guidance .
Poland has penalties for e-Invoicing non-compliance. Issuing outside KSeF (from 1 January 2027): Not issuing an invoice in KSeF, using the wrong template during a failure or offline24, or uploading such invoices late carries a penalty of up to 100% of the VAT on the invoice, or up to 18.7% of the gross amount where no VAT is shown, under article 106ni of the VAT Act as dated by the 2025 amendment; Attachment rights withdrawn: The right to issue invoices with an attachment is withdrawn automatically if the attachments contain data other than invoice data under article 106e(1) or data closely linked to it, under article 106gba(8) of the VAT Act as amended in 2025.
SAF-T reporting in Poland is mandatory. JPK_VAT records are filed monthly (JPK_V7M, or JPK_V7K with a quarterly return). Under the JPK_VAT regulation as amended in 2025 , each invoice record carries its KSeF number where one was assigned by the filing date. Otherwise the record is marked OFF for an invoice issued during a declared KSeF failure, BFK for an electronic or paper invoice issued outside KSeF, or DI for a document other than an invoice and for an offline24 or unavailability-mode invoice not yet numbered.
Yes. Poland falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.
The next e-Invoicing deadline in Poland is 1 July 2030: ViDA: cross-border digital reporting requirements. Under Article 6 of Council Directive (EU) 2025/516, the directive's main e-invoicing and digital reporting rules, including reporting of intra-EU supplies, apply from this date.
Exemptions from Poland e-Invoicing may apply to: Foreign sellers, Special schemes and consumers, Cases set by regulation. Check specific criteria as exemptions vary by transaction type and business size.