Poland e-Invoicing Mandate 2027
Clearance model · Krajowy System e-Faktur (KSeF 2.0)
E-invoicing is mandatory in Poland: businesses established in Poland must issue structured B2B invoices through the Krajowy System e-Faktur (KSeF), from 1 February 2026 for large taxpayers and 1 April 2026 for all other VAT-registered businesses. Invoices are submitted in the FA(3) XML schema and receive a KSeF number on acceptance. Micro-entrepreneurs follow on 1 January 2027.
| Status | Phased |
|---|---|
| Legal basis | Act of 11 March 2004 on VAT, Articles 106ga to 106ni, as inserted by the Act of 16 June 2023 (Journal of Laws 2023, item 1598) and amended by the Act of 5 August 2025 amending the VAT Act and the KSeF Act; Ministry of Finance regulations on the FA(3) logical structure, offline modes and KSeF certificates. Originally authorised by Council Implementing Decision (EU) 2022/1003. |
| Phase-in | 7 phases, 2019 to 2027 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Voluntary |
| Format | FA(3) XML · National FA(3) logical structure (XSD); EN 16931 invoices are handled for B2G through the PEF platform, which forwards them to KSeF for numbering |
| Platform | Krajowy System e-Faktur (KSeF 2.0) · Central clearance |
| Penalties | Up to 100% of the VAT shown on an invoice issued outside KSeF, or up to 18.7% of the gross invoice amount where no VAT is shown (Article 106ni of the VAT Act). |
Phase-in timeline
2019 to 2027- 2019Public contracting authorities begin accepting structured e-invoices via PEFall contracting authorities
- 2022Open voluntary KSeF use to all taxpayersoptional
- 2026Require large taxpayers to issue invoices through KSeF; all taxpayers must be able to receive2024 gross sales value (including VAT) above PLN 200 million
- 2026Extend the issuing obligation to all remaining VAT-registered businessesno turnover threshold; micro-entrepreneurs deferredToday
- 2027Bring micro-entrepreneurs and digitally excluded taxpayers into KSeFindividual invoices up to PLN 450 and monthly gross sales up to PLN 10,000
- 2027Require the KSeF number in payment references, including split paymentpayments between active VAT taxpayers
- 2027Activate the penalty regime under Article 106ni of the VAT Actall in-scope taxpayers
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C voluntary
- Non-residents: partially in scope
- FA(3) XML
- National FA(3) logical structure (XSD); EN 16931 invoices are handled for B2G through the PEF platform, which forwards them to KSeF for numbering
- Krajowy System e-Faktur (KSeF 2.0)
- Real-time clearance
- 10 years
- Digital signature: not-required
- Storage: Domestic
- Up to 100% of the VAT shown on an invoice issued outside KSeF, or up to 18.7% of the gross invoice amount where no VAT is shown (Article 106ni of the VAT Act).
- The Article 106ni penalties apply only from 1 January 2027; no KSeF-specific financial sanctions are imposed for invoicing errors during 2026, as confirmed in the Ministry of Finance KSeF 2.0 Q&A.
- The Ministry of Finance has confirmed that maximum sanctions are not automatic and that breaches are assessed case by case, taking account of scale, frequency and corrective action.
Full technical breakdown: Poland guide on e-Invoice.app
Is e-invoicing mandatory in Poland?
Partly. The mandate is being phased in. E-invoicing in Poland is mandatory for B2G, B2B transactions (voluntary for B2C). Poland operates a clearance model via Krajowy System e-Faktur (KSeF 2.0). Non-resident businesses are partially in scope (see the FAQ below).
What are the Poland e-invoicing deadlines?
The next Poland e-invoicing deadline is 1 January 2027: Bring micro-entrepreneurs and digitally excluded taxpayers into KSeF (individual invoices up to PLN 450 and monthly gross sales up to PLN 10,000).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | Public contracting authorities begin accepting structured e-invoices via PEF | all contracting authorities | |
B2B B2G | Open voluntary KSeF use to all taxpayers | optional | |
B2B B2G | Require large taxpayers to issue invoices through KSeF; all taxpayers must be able to receive | 2024 gross sales value (including VAT) above PLN 200 million | |
B2B B2G | Extend the issuing obligation to all remaining VAT-registered businesses | no turnover threshold; micro-entrepreneurs deferred | |
Upcoming | B2B | Bring micro-entrepreneurs and digitally excluded taxpayers into KSeF | individual invoices up to PLN 450 and monthly gross sales up to PLN 10,000 |
Upcoming | B2B | Require the KSeF number in payment references, including split payment | payments between active VAT taxpayers |
Upcoming | B2B | Activate the penalty regime under Article 106ni of the VAT Act | all in-scope taxpayers |
What format and platform does Poland require?
Poland requires e-invoices in FA(3) XML (National FA(3) logical structure (XSD); EN 16931 invoices are handled for B2G through the PEF platform, which forwards them to KSeF for numbering), exchanged via Krajowy System e-Faktur (KSeF 2.0) on a real-time basis. Invoices must be retained for 10 years. For format specifications and implementation detail, see the full Poland technical guide on e-Invoice.app.
What are the penalties in Poland?
- Up to 100% of the VAT shown on an invoice issued outside KSeF, or up to 18.7% of the gross invoice amount where no VAT is shown (Article 106ni of the VAT Act).
- The Article 106ni penalties apply only from 1 January 2027; no KSeF-specific financial sanctions are imposed for invoicing errors during 2026, as confirmed in the Ministry of Finance KSeF 2.0 Q&A.
- The Ministry of Finance has confirmed that maximum sanctions are not automatic and that breaches are assessed case by case, taking account of scale, frequency and corrective action.
What changed recently?
- The Ministry of Finance held the first open KSeF consultations since the partial rollout, covering an extended API for invoice-related business events, authentication tokens and invoice process management, ahead of the 2027 micro-entrepreneur wave.
- The second KSeF wave went live, extending the issuing obligation to all remaining VAT-registered businesses established in Poland other than micro-entrepreneurs.
Need the full Poland compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Poland country guide on our partner site e-Invoice.app.
Poland e-invoicing guide on e-Invoice.appPoland e-invoicing: frequently asked questions
Do foreign companies without an establishment in Poland have to use KSeF?
No. Taxpayers that are not established in Poland and have no fixed establishment involved in the supply are excluded from the issuing obligation under Article 106ga of the VAT Act, even if they hold a Polish VAT number. A foreign company with a fixed establishment in Poland that participates in the supply is in scope. Non-established businesses may still use KSeF voluntarily and will receive KSeF invoices from Polish suppliers.
Are invoices to consumers covered by the Polish mandate?
B2C invoices are outside the KSeF obligation. Taxpayers may issue them through KSeF voluntarily, but consumers are not given system access, so the invoice still has to be shared with the buyer by other means. Separately, taxpayers issuing only invoices up to PLN 450 with monthly gross sales up to PLN 10,000 may keep invoicing outside KSeF until 31 December 2026.
What happens if KSeF is unavailable when I need to issue an invoice?
Poland provides permanent offline provisions: the Offline24 mode lets a taxpayer issue an invoice outside the system and submit it to KSeF by the next working day, alongside the emergency mode used when the Ministry of Finance announces a KSeF failure. Invoices issued this way must carry QR codes and, for Offline24, the issuer needs a valid KSeF certificate. The full KSeF integration, certificate and authentication detail is covered in the detailed Poland guide on e-Invoice.app.
More detailed questions? See the full Poland guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Pytania i odpowiedzi KSeF 2.0 (Ministerstwo Finansów, Krajowy System e-Faktur)
- Pierwsze konsultacje po częściowym wdrożeniu KSeF, podsumowanie (Ministerstwo Finansów, Krajowy System e-Faktur)
- 2026 KSeF Grace Period: No Fines Until 2027 (VATupdate)
- KSeF: A timeline of Poland's e-invoicing mandate (Sovos)
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