Poland
Mandate Feb 2026 Updated 2026-02-153 changes this quarter
Baseline
Krajowy System e-Faktur (KSeF)
Poland's National eInvoicing System (KSeF) mandates all B2B invoices to be issued through a central government platform. The system assigns a unique KSeF reference number to each invoice that becomes legally required for downstream processes.
Key Dates
Feb 2026Mandatory for all VAT-registered businesses (B2B)
Apr 2026KSeF reference required on payment orders
2027B2C structured invoicing requirements (planned)
Who is in scope
All B2B transactions between VAT-registered entities in Poland.
Process
Seller generates structured XML invoice → submits to KSeF → KSeF validates, assigns reference number, stores invoice → buyer retrieves from KSeF using reference number → reference number required for payment and SAF-T reporting.
Official Sources
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