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Poland e-Invoicing

Obowiązek KSeF i e-faktura w Polsce

Updated 9 June 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Poland uses a clearance model through KSeF. B2B e-invoicing is being phased in, with large taxpayers from February 2026, all taxpayers from April 2026 and micro-entrepreneurs from January 2027. B2G has been mandatory via PEF since 2019. Formats include KSeF XML (FA(3) schema) and Peppol BIS 3.0.

Poland e-Invoicing Overview
ViDA

B2B
phased
since 1 February 2026
KSeF mandatory rollout: large taxpayers Feb 1 2026; all taxpayers Apr 1 2026; micro-entrepreneurs Jan 1 2027.
B2G
mandatory
since 1 April 2019
Public sector acceptance via PEF; KSeF roll-out planned/mandated for B2B.
B2C
none
Next deadline1 January 2027 · KSeF mandatory for micro-entrepreneurs

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Read the full Poland e-invoicing guide

Implementation Timeline(15 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G eInvoicing mandatory
1 April 2019
B2G
Public sector accepts EN-compliant invoices via PEF.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
KSeF 2.0: Invoice Attachment Notification Required
1 January 2026
Technical compliance
Taxpayers must submit notification via e-Urząd Skarbowy before issuing invoices with attachments in KSeF 2.0. Notification must include: activity types, expected monthly volume, and average file sizes. Attachments restricted to tax-related information only (per Article 106e(1) of VAT Act). Violation may result in revocation of attachment rights.
KSeF 1.0 Technical Break Begins
26 January 2026
Technical
Planned maintenance January 26-31, 2026 for migration to KSeF 2.0 . Certificate and Authorisations Module (MCU) unavailable during transition.
KSeF mandatory for large taxpayers
1 February 2026
B2B
Companies with annual revenue exceeding PLN 200 million must use KSeF for B2B invoicing.
KSeF mandatory for all taxpayers
1 April 2026
B2B
Full KSeF roll-out for all VAT-registered businesses (except micro-entrepreneurs with monthly sales ≤PLN 10,000).
2026 Grace Period: No financial penalties for KSeF non-compliance
1 April 2026
Domestic
Throughout 2026, tax authorities focus on education and support. No financial penalties imposed for KSeF-specific errors including late invoice transmission, incorrect data formatting, or improper use of offline issuance.
KSeF 2.0 business-event model consultation opened
23 April 2026
B2B
The Ministry of Finance opened a public consultation on the business-event model and change-synchronisation mechanism for e-invoices in KSeF 2.0, published on 23 April 2026 via the KSeF technical bulletins with written comments invited until 8 May 2026. The mandatory phasing is confirmed: largest taxpayers from 1 February 2026, other VAT payers from 1 April 2026, and the smallest taxpayers from 1 January 2027.
First post-rollout KSeF consultation held
9 June 2026
B2B
The Ministry of Finance held its first consultation after the partial KSeF rollout on 9 June 2026 in hybrid format, following the invitation of 3 June 2026 . The session addressed the business-event model, a mechanism for synchronising documents with related business events in the KSeF 2.0 API, and a proposal to keep authentication tokens available beyond 31 December 2026 with validity of 1 to 365 days, per the consultation summary .
KSeF mandatory for micro-entrepreneurs
1 January 2027
B2B
Micro-entrepreneurs (monthly sales ≤PLN 10,000, individual invoices ≤PLN 450) must use KSeF from January 1, 2027.
KSeF penalty enforcement begins
1 January 2027
Domestic
Financial penalties for KSeF non-compliance take effect. Up to 100% of VAT amount on the invoice, or 18.7% of the gross amount for non-VAT invoices.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

CTC Model
Clearance
Clearance model via KSeF. Invoices legally valid only after submission, validation, and timestamping by Ministry of Finance. UPO (Urzędowe Poświadczenie Odbioru) provides legal proof of clearance.
Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
10 years retention via KSeF central platform operated by Ministry of Finance; businesses not required to maintain separate archive for KSeF-issued invoices; UPO (official acceptance receipt) stored alongside invoice XML; offline mode invoices must be uploaded within 24 hours.
SAF-T
Mandatory
JPK (SAF-T) monthly reporting (JPK_V7M/K).

Technical Formats

Peppol BIS 3.0
KSeF XML (FA(3) schema)

Penalties

KSeF Non-Compliance (from January 1, 2027)
No financial penalties during 2026 grace period. From January 1, 2027: up to 100% of VAT on invoice, or 18.7% of gross for non-VAT invoices per the KSeF implementation plan .
Invoice Attachment Violations
Including prohibited content (marketing materials, contracts, price lists) in KSeF invoice attachments may result in revocation of attachment issuance rights per KSeF 2.0 regulations.

Read our full Poland e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • MFMinisterstwo FinansówMinistry
  • KASKrajowa Administracja SkarbowaTax authority
  • KSeFKrajowy System e-FakturMandate portal
  • MRiTMinisterstwo Rozwoju i TechnologiiPeppol authority
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Related Countries

  • FrancePhased
  • GermanyPhased
  • GreecePhased
  • IrelandPhased

Frequently asked questions about e-Invoicing in Poland

Yes, e-Invoicing is mandatory in Poland for B2G (since 2019-04-01) transactions.

B2B e-Invoicing in Poland is in a phased rollout since 2026-02-01. KSeF mandatory rollout: large taxpayers Feb 1 2026; all taxpayers Apr 1 2026; micro-entrepreneurs Jan 1 2027.

B2G e-Invoicing in Poland is mandatory since 2019-04-01. Public sector acceptance via PEF; KSeF roll-out planned/mandated for B2B.

Poland supports the following e-Invoice formats: Peppol BIS 3.0, KSeF XML (FA(3) schema).

Poland uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years retention via KSeF central platform operated by Ministry of Finance; businesses not required to maintain separate archive for KSeF-issued invoices; UPO (official acceptance receipt) stored alongside invoice XML; offline mode invoices must be uploaded within 24 hours..

Clearance model via KSeF. Invoices legally valid only after submission, validation, and timestamping by Ministry of Finance. UPO (Urzędowe Poświadczenie Odbioru) provides legal proof of clearance.

Poland has penalties for e-Invoicing non-compliance. KSeF Non-Compliance (from January 1, 2027): No financial penalties during 2026 grace period. From January 1, 2027: up to 100% of VAT on invoice, or 18.7% of gross for non-VAT invoices per the KSeF implementation plan . Invoice Attachment Violations: Including prohibited content (marketing materials, contracts, price lists) in KSeF invoice attachments may result in revocation of attachment issuance rights per KSeF 2.0 regulations.

SAF-T reporting in Poland is mandatory. JPK (SAF-T) monthly reporting (JPK_V7M/K).

Yes, Poland is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Poland is 1 January 2027: KSeF mandatory for micro-entrepreneurs. Micro-entrepreneurs (monthly sales ≤PLN 10,000, individual invoices ≤PLN 450) must use KSeF from January 1, 2027.