E-Invoicing in Poland


The landscape of VAT compliance is transforming rapidly across Europe, and Poland is no exception. The introduction of mandatory e-invoicing via the National Electronic Invoicing System (KSeF) marks a significant step toward digital tax transformation. This article offers a detailed look into e-invoicing in Poland, including its implementation timeline, requirements, and what businesses need to do to remain compliant.
What Is E-Invoicing in Poland?
E-invoicing in Poland refers to the issuance, sending, and receiving of structured electronic invoices via the KSeF platform. The system, managed by Poland’s Ministry of Finance, was introduced as a voluntary solution on January 1, 2022. However, starting in 2026, it will become mandatory for B2B transactions involving Polish VAT taxpayers.
KSeF – National Electronic Invoicing System
The Krajowy System e-Faktur (KSeF) is Poland’s national e-invoicing platform. It facilitates real-time reporting and ensures transparency and consistency in VAT records. Invoices issued through KSeF are identified using a unique KSeF number and are stored for ten years, eliminating the need for manual archiving.
Key Features of KSeF:
- Issuance and receipt of structured electronic invoices (XML format)
- Real-time access for tax authorities
- Unique invoice identification via KSeF ID
- 10-year retention period
- Integration with ERP and invoicing systems via API
- Improved control of data accuracy and fraud prevention
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Updated Implementation Timeline and Deadlines
Due to the complexity of the transition, the Ministry of Finance has announced two key deadlines for implementing mandatory e-invoicing in 2026:
Date | Requirement |
1 February 2026 | Mandatory e-invoicing for VAT taxpayers with 2025 sales exceeding PLN 200 million |
1 April 2026 | Mandatory e-invoicing for all other VAT-registered businesses |
This phased rollout ensures businesses have adequate time to prepare based on their specific invoicing methods.
Scope of the E-Invoicing Mandate
The e-invoicing obligation applies to:
- Polish VAT taxpayers established in Poland
- Fixed establishments of foreign entities in Poland
- B2B transactions, domestic only
- Invoices issued to public institutions (B2G) if using KSeF
The KSeF obligation does not apply to:
- Taxpayers not established in Poland
- Non-VAT taxpayers
- Transactions outside Poland or exempt from VAT
Businesses involved in cross-border activities should remain alert for future expansions of KSeF under the EU’s VAT in the Digital Age (ViDA) initiative.
Voluntary Use and Benefits
Before the 2026 deadline, taxpayers can use KSeF voluntarily. Early adoption offers several advantages:
- Faster VAT refunds (40 days instead of 60)
- No obligation to store paper invoices
- Real-time compliance with VAT rules
- Enhanced transparency and audit readiness
- Reduced administrative burden and printing costs
Structure of Electronic Invoices in Poland
KSeF electronic invoices must follow a logical XML structure defined by the Ministry of Finance. These invoices include:
- Invoice number
- Seller and buyer VAT numbers
- Date of issuance
- Description of goods/services
- Amount and applicable VAT rates
- QR code and KSeF ID for verification
- Invoice correction chain if applicable
Invoices are validated by the system and receive a time-stamped acknowledgment.
How to Generate an E-Invoice via KSeF
Generating a compliant e-invoice in Poland involves several steps:
- Prepare structured invoice data in XML format. Businesses may use their own ERP or invoicing software that supports the KSeF schema or opt for third-party tools.
- Authenticate using a qualified electronic signature, trusted profile (Profil Zaufany), or token-based authentication if integrated via API.
- Transmit the invoice to KSeF via:
- The KSeF web interface for manual uploads
- An API connection for automated submissions from accounting or ERP systems
- Receive confirmation from KSeF, which includes a unique KSeF ID and timestamp validating the invoice.
- Deliver the invoice reference (KSeF ID or QR code) to the recipient. Businesses may share PDF versions containing the KSeF ID or a QR code that enables verification.
It’s essential to test the system using the Ministry’s sandbox environment before going live, especially if submitting invoices in bulk via API.
Using the KSeF Platform
Invoices can be uploaded to KSeF:
- Manually via the KSeF web interface
- Automatically via API from an invoicing system
The system verifies the XML structure, assigns a KSeF number, and allows the recipient to download the invoice. Invoices not processed through KSeF after the deadline will not be recognized for VAT purposes and may incur penalties.
Compliance Obligations
Businesses are responsible for:
- Adapting internal invoicing systems
- Assigning access rights in KSeF for employees or service providers
- Ensuring continuous access to the KSeF system
- Retaining evidence of correct transmission to KSeF
Non-compliance can result in:
- Penalties up to PLN 1,000 per invoice
- Invalid VAT deductions
- Delayed payments and disputes with customers
Offline24 Mode
The Ministry of Finance has introduced an “offline24 mode,” which permits invoice issuance outside of KSeF in the event of technical problems. Businesses must submit these invoices to KSeF within 24 hours of issuance.
Micro-Business Exemptions
Micro-businesses may continue to issue paper invoices or use fiscal cash registers until January 1, 2027, provided their sales volume and invoice amounts fall below defined thresholds (e.g., invoices not exceeding PLN 450 or monthly sales under PLN 10,000).
Inclusion of KSeF ID in Payments
Although the inclusion of KSeF IDs in bank transfer descriptions was initially planned for earlier implementation, this requirement has also been postponed until January 1, 2027.
KSeF and International Transactions
Currently, the mandate does not apply to cross-border B2B or B2C transactions. However, the Ministry of Finance may expand the system in future phases. Companies operating internationally should plan for long-term adaptation to harmonized digital reporting under EU rules.
Penalty Grace Period
To facilitate a smoother transition, the Ministry of Finance has proposed suspending penalties for non-compliance with KSeF requirements until 01 January 2027. This grace period allows businesses to adjust to the new system without the immediate risk of financial penalties.
For official updates and specifications, visit the Polish Ministry of Finance’s KSeF information portal (in Polish):
https://www.podatki.gov.pl/ksef
Need help preparing for e-invoicing in Poland? Contact us at office@intertax.pl for guidance on system integration, compliance reviews, and full support for KSeF readiness.
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