Guide to e-invoicing requirements in Poland
Electronic invoicing (e-invoicing) in Poland is undergoing a significant transformation, with the National e-Invoicing...
E-invoicing in Poland
Poland is undergoing a significant digital transformation in its invoicing landscape, with mandatory e-invoicing for B2B transactions set to be introduced in phases, building upon the existing B2G framework. The National e-Invoicing System (KSeF) is central to these reforms.
B2G e-invoicing
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Since April 2019, all public sector entities are required to receive and process structured e-invoices compliant with the European Standard (EN 16931)
The national e-invoicing platform, PEF (Platforma Elektronicznego Fakturowania), operates within the OpenPeppol network and is used for B2G transactions
Businesses supplying goods or services to public authorities are encouraged to issue structured e-invoices compliant with EN 16931, as this guarantees acceptance.
B2B e-invoicing
E-invoicing will become mandatory for domestic B2B transactions through the National e-Invoicing System (KSeF)
The implementation will be phased:
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February 1, 2026: Mandatory for large taxpayers (those with annual revenue exceeding PLN 200 million in 2024)
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April 1, 2026: The mandate extends to all other VAT-registered taxpayers
- Grace period for penalties until 31 Dec, 2026
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January 1, 2027: The mandate becomes effective for micro-businesses with monthly sales under PLN 10,000 and invoices under PLN 450
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B2C e-invoicing
Issuing consumer (B2C) invoices through KSeF is optional. Paper or PDF invoices will remain allowed for B2C transactions
If a B2C e-invoice is issued via KSeF upon a consumer's request, it will need to be delivered outside KSeF with a QR code via a method agreed with the consumer
E-invoicing standards and networks
Poland has adopted the European e-Invoicing standard EN 16931
Peppol BIS Billing 3.0 is utilised as the national Core Invoice Usage Specifications (CIUS) for B2G transactions via the PEF platform
For B2B transactions, the KSeF system requires invoices in its proprietary XML format FA(3), replacing the previous FA(2) structure as of February 1, 2026
Tax and compliance considerations
E-invoices must comply with Polish VAT laws and record-keeping requirements
The archiving period for electronic invoices in Poland is 5 years. KSeF will also serve as a repository, storing electronic tax documents for up to 10 years
The KSeF system is designed to enhance VAT collection efficiency and provide greater security for commercial transactions
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