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Poland

Poland e-Invoicing

Updated 15 February 2026

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

Penalties cover: KSeF Non-Compliance (from January 1, 2027), Invoice Attachment Violations
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View penalty information, exemptions, and cross-border requirements for Poland.

EN 16931
Peppol BIS 3.0
KSeF XML (FA(3) schema)

Archiving Requirements:

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.
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Access Poland's EN 16931 standards, Peppol BIS 3.0, KSeF XML (FA(3) schema) format specifications, clearance model details, and archiving requirements.

Mandatory
JPK (SAF-T) monthly reporting (JPK_V7M/K).

Access detailed regulatory announcements and implementation guidance.

B2G eInvoicing mandatory
1 April 2019
B2G
Details available after sign in
ViDA Package published in Official Journal
25 March 2025
EU Level
Details available after sign in
KSeF 2.0: Invoice Attachment Notification Required
1 January 2026
Technical compliance
Details available after sign in
KSeF 1.0 Technical Break Begins
26 January 2026
Technical
Details available after sign in
KSeF mandatory for large taxpayers
1 February 2026
B2B
Details available after sign in
KSeF mandatory for all taxpayers
1 April 2026
B2B
Details available after sign in
2026 Grace Period: No financial penalties for KSeF non-compliance
1 April 2026
Domestic
Details available after sign in
KSeF mandatory for micro-entrepreneurs
1 January 2027
B2B
Details available after sign in
KSeF penalty enforcement begins
1 January 2027
Domestic
Details available after sign in
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Details available after sign in
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Details available after sign in
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Details available after sign in
ViDA: Domestic Alignment
1 January 2035
Domestic
Details available after sign in
Last updated: 15 February 2026
Official Source