Invoicing rules in Poland are crucial for businesses operating in the Polish market. Companies must follow Polish VAT regulations to remain compliant. With the upcoming transition to mandatory e-invoicing via KSeF (Krajowy System e-Faktur), understanding invoicing requirements and deadlines is essential.
Mandatory invoice elements
Every invoice in Poland issued under the VAT Act must include:
- Date of issue; sequential invoice number; names and addresses of supplier and customer; VAT IDs; date of supply (if different); description of goods or services; quantity; net unit price; discounts; net value; VAT rate(s); VAT amount; gross total; VAT in PLN for foreign currency invoices; and required notes such as “reverse charge” or “split payment mechanism”.
The above requirements apply only for taxpayers that are not subject to obligatory e-invoices and the KSeF system.
Deadlines for issuing VAT invoices
Invoices must be issued no later than the 15th day of the month following the supply of goods or services. For advance payments, an invoice must also be issued by the 15th day of the following month.
Note: the VAT Act provides specific deadlines for selected services. For construction services, the invoice must be issued no later than 30 days from the completion day (handover/acceptance may mark completion). For lease/rental and similar continuous services, the invoice must be issued no later than the payment due date for the relevant billing period (if no invoice is issued, the tax point arises on that due date).
Electronic Invoices and Storage Requirements in Poland
Until the KSeF system becomes obligatory, electronic invoices (e-invoices) are allowed with the recipient’s consent. They must meet authenticity, integrity, and legibility requirements under the Polish VAT Act. E-invoices may be exchanged by email, EDI, or structured platforms.
E-invoices must be stored securely and remain accessible to tax authorities on request. Retention is at least five years from the end of the year in which the tax obligation arose; many businesses keep documents up to six years. Keeping invoices in their original format supports VAT compliance and accurate VAT returns.
E-Invoicing in Poland – The Role of KSeF
The National Electronic Invoicing System (KSeF) is designed to standardize invoicing in Poland. Initially voluntary, e-invoicing in Poland will become mandatory from 1 February 2026.
Poland’s E-Invoicing Timeline
• 1 July 2024 – Initial planned mandate (postponed).
• 1 February and 1 April 2026 / 1 January 2027 – New dates for mandatory e-invoicing in Poland.
From the effective dates, taxpayers established in Poland or with a fixed establishment in Poland will be obliged to issue e-invoices via KSeF for B2B and B2G transactions.
Compliance and Challenges with E-Invoicing Regulations in Poland
Businesses must adapt to technical integration with KSeF, staff training, on-time issuance rules (including specific deadlines for construction and rental services), structured corrections, stronger audit trails, record retention, cross-border implications, and internal controls to avoid errors and penalties.
Preparing for Poland’s E-Invoicing Mandate in 2025–2026
Early adoption of e-invoicing via KSeF brings benefits in tax compliance, cost savings, and efficiency. Firms should review invoicing and tax compliance strategies as the national electronic invoicing system becomes the standard in Poland.