Poland

Phased Rollout Updated 2026-10-131 change this quarter

Baseline

Krajowy System e-Faktur (KSeF) - Polish National e-Invoicing System

Poland requires domestic invoices between businesses to be issued as structured XML in KSeF, the central system run by the Ministry of Finance. The obligation started on 1 Feb 2026 for the largest taxpayers and on 1 Apr 2026 for all other businesses. Only the smallest firms still have a transition, which ends on 31 Dec 2026, and no penalties apply for KSeF errors until at least the end of 2026.

Key Dates

1 Jan 2022KSeF opens for voluntary use

1 Feb 2026Mandatory issuing for taxpayers with 2024 sales above PLN 200 million (incl. VAT); all businesses must be able to receive invoices in KSeF

1 Apr 2026Mandatory issuing for all other taxpayers, including VAT-exempt ones

Sep 2026Ministry of Finance publishes a draft law to move the start of KSeF penalties to 1 Jan 2028 (draft, not yet law)

31 Dec 2026Transition ends for very small businesses (sales up to PLN 10,000 gross per month) and for invoices issued from cash registers; current law starts KSeF penalties on 1 Jan 2027

Who is in scope

All taxpayers established in Poland that issue domestic invoices to other businesses, whether they are active VAT payers or VAT-exempt. Invoices to consumers (B2C), transport tickets that serve as invoices and OSS/IOSS invoices are outside the obligation. Very small businesses with invoiced sales up to PLN 10,000 gross per month can stay outside KSeF until the end of 2026.

Process

ERP or the free Ministry application creates the invoice as FA(3) XML → sent to KSeF through the API → KSeF validates it and assigns a KSeF number → invoice is available to the buyer in KSeF → buyer retrieves it and books it

Official Sources

Ministry of Finance - KSeF implementation plan (gov.pl) Ministry of Finance - Act introducing mandatory KSeF signed (gov.pl)

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