Are you e-Invoice ready? Get your free compliance assessment in 5 minutesAre you e-Invoice ready?Get Your Score

e-Invoice.app

Poland e-Invoicing

Updated 15 February 2026

Featured

Comarch

Read our full Poland e-invoicing compliance guide

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

B2B

phased

since 1 February 2026

KSeF mandatory rollout: large taxpayers Feb 1 2026; all taxpayers Apr 1 2026; micro-entrepreneurs Jan 1 2027.

B2C

none

B2G

mandatory

since 1 April 2019

Public sector acceptance via PEF; KSeF roll-out planned/mandated for B2B.

Exclusive Sponsor

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Poland

Become a Sponsor

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.

Standards:

EN 16931

Supported Formats:

Peppol BIS 3.0

KSeF XML (FA(3) schema)

Clearance Model:

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.

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.

Mandatory

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

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 Authorizations 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 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.

Featured e-Invoicing Solution

Comarch

Comarch is a Polish IT company providing ERP, e-invoicing, and EDI solutions. Their e-invoicing platform supports multi-country compliance including KSeF for Poland and PEPPOL network connectivity.