Latest update: 12.2.2026
Electronic invoicing (e-invoicing) in Poland has undergone a significant transformation with the launch of KSeF 2.0 on February 1, 2026. The National e-Invoicing System (KSeF) is now revolutionising how businesses issue, receive, and store invoices, enhancing tax collection, combating VAT fraud, and streamlining administrative processes across the Polish economy.
This guide provides a detailed overview of the key e-invoicing requirements in Poland, including mandatory rules, standards, and compliance considerations.
Mandatory e-invoicing for public transactions
E-invoicing standards and networks
Mandatory e-invoicing for private sector (B2B) transactions
Voluntary adoption for consumer invoicing (B2C)
Tax and compliance considerations
Conclusion
As of April 1, 2019, all suppliers sending invoices to the Polish public sector, including government agencies, municipalities, and regions, must submit their invoices electronically. This requirement is in line with EU Directive 2014/55/EU, which standardises e-invoicing across the European Union.
Poland utilises a dual approach to e-invoicing standards:
Peppol: The Peppol network and its Peppol BIS Billing 3.0 standard are crucial for B2G transactions through the PEF platform. The Ministry of Economic Development and Technology acts as the Polish Peppol Authority. This also makes Peppol highly relevant for cross-border B2B transactions with partners in other Peppol-enabled countries.
KSeF XML (FA(3)): For domestic B2B transactions, the KSeF 2.0 system mandates its own proprietary XML format (FA(3)), which officially replaced the FA(2) structure with the launch of KSeF 2.0 on February 1, 2026. While distinct from Peppol BIS Billing, many e-invoicing solution providers offer integration that can convert existing invoice data (e.g., from ERP systems or other formats) into the required FA(3) XML for KSeF submission.
The most significant change in Poland's e-invoicing landscape is the launch of KSeF 2.0 on February 1, 2026, which introduced mandatory use of the National e-Invoicing System for domestic B2B transactions. The mandate is being implemented in phases:
February 1, 2026: Mandatory for large taxpayers (businesses with annual turnover exceeding PLN 200 million, approximately EUR 46 million, in 2024). KSeF 2.0 officially launched on this date, replacing KSeF 1.0 and the MCU (Certificates and Authorisations Module).
April 1, 2026: Mandatory for all other VAT-registered taxpayers.
January 1, 2027: Micro-businesses (invoices under PLN 450 or with monthly sales under PLN 10,000) have a deferred start
Key Aspects of KSeF for B2B:
Centralised system: All domestic B2B e-invoices must be issued and received through the KSeF system.
Required format: Invoices submitted to KSeF 2.0 must adhere to the specific XML format (FA(3) logical structure) defined by the Polish Ministry of Finance. The FA(3) format replaced the previous FA(2) structure with the KSeF 2.0 launch.
Official receipt: Upon successful submission to KSeF, the invoice issuer receives an official confirmation (UPO) with a unique KSeF ID, which serves as proof of issuance.
Offline mode: A permanent offline mode will be available, allowing businesses to issue invoices outside KSeF (e.g., during system downtimes) and submit them to KSeF by the following business day.
Attachments: The FA(3) schema allows for structured attachments (e.g., contracts, delivery protocols) to be submitted with e-invoices. Since January 1, 2026, businesses can submit invoices with attachments through KSeF, but must file a notification through the e-Tax Office declaring their intention to use this functionality.
The transition from KSeF 1.0 to KSeF 2.0 involved several critical milestones:
Businesses that missed the January 25 MCU deadline needed to immediately access the new KSeF 2.0 Taxpayer Application on February 1 to manually generate production tokens and re-grant authorisations.
Issuing consumer invoices through KSeF is optional. Businesses can continue to issue paper or PDF invoices for B2C transactions.
However, if a B2C e-invoice is issued via KSeF upon a consumer's request, it will need to be delivered outside KSeF (e.g., via email) with a QR code for consumer verification.
E-invoicing in Poland must strictly comply with Polish VAT laws and the record-keeping requirements set by the Polish Tax Agency.
Archiving period: The official archiving period for electronic invoices in Poland is 5 years. However, the KSeF system will serve as a central repository, storing electronic tax documents for 10 years.
Penalties: Penalties for non-compliance with the KSeF mandate (e.g., failure to issue e-invoices via KSeF, late submission of offline invoices) are suspended until the end of 2026. From January 1, 2027, penalties will apply, potentially including fines.
Benefits for voluntary users: Businesses voluntarily using KSeF before the mandate can benefit from a reduced VAT refund period (40 days instead of 60) and an exemption from the JPK_FA (SAF-T) file declaration obligation.
Poland's e-invoicing transformation has reached a major milestone with the successful launch of KSeF 2.0 on February 1, 2026. This represents a significant leap towards digitalising the Polish economy and strengthening tax compliance. Businesses operating in Poland must now navigate the phased rollout of mandatory KSeF 2.0 compliance for B2B transactions, ensuring they have the proper technical infrastructure, tokens, and authorisations in place, while continuing to meet B2G e-invoicing requirements via Peppol.
Maventa’s e-invoicing solutions make invoicing effortless: you can connect seamlessly to Peppol and local networks like KSeF to expand your system’s reach. With just one integration, you can offer the best invoicing experience in the market for your customers, ensuring compliance and efficiency across all your transactions.