Tax Authority
Ministry of Finance (Ministerstwo Finansów)
Applicability
E-invoice will be applicable to all VAT registered business
Governing Laws
Governed under the Polish VAT Act (Ustawa o VAT), Article 106nd–106q
Dedicated E-Invoice Platform
Yes, it is called National e-Invoicing System (Krajowy System e-Faktur – KSeF)
Implementation Timeline
- B2G – – B2G E-Invoicing was mandatory from April 18, 2019. However, PDF and paper
format is also accepted.
For B2B –
- 01/02/2026 – For companies with turnover > 200 million PLN annually
- 01/04/2026 – For all others vat registered business other than the Smallest Taxpayers
- – 01/01/2027 – For all smallest Tax payers (whose transactions involve small amounts up to PLN 450 for a single invoice and up to
PLN 10,000 in total sales per month).
B2C – No Clear Mandate Yet.
Storage and Archiving Requirements
Structured invoices need to be stored in KSeF for a period of 10 years
E-Invoice Format
Based on XML (structured format compliant with FA_VAT schema)
Digital Signature Requirement
Digital Signature is not required
E-Invoice Model
Pre clearance (+) Centralized Exchange Model
(KSeF acts as a central platform for issuing, receiving, and storing e-invoices)
Based on Peppol
KSeF is Not based on Peppol. The Current PEF portal used for B2G E-Invoicing is based on Peppol.
E-Invoice Transaction Flow
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