- Mandatory B2G and Upcoming B2B E-Invoicing: Poland has mandated electronic invoicing for Business-to-Government (B2G) transactions since July 2019, requiring compliance with the European standard (EN 16931). A Business-to-Business (B2B) mandate is set to begin in 2026, starting with larger businesses and extending to all VAT-registered entities by April 2026.
- Centralized E-Invoicing Platforms: The Krajowy System e-Faktur (KSeF) will serve as the primary platform for processing e-Invoices, integrating with the existing Platforma Elektronicznego Fakturowania (PEF) to facilitate compliance, monitoring, and VAT reporting through electronic means.
- Adoption of Peppol Standards: Poland utilizes the Peppol BIS Billing 3.0 standard for e-Invoicing, incorporating national requirements and extensions for specific sectors like utilities. This ensures interoperability and compliance with both local and EU-wide regulations, enhancing the efficiency and transparency of tax processes.
Source eInvoicing in Poland
See also
Poland KSeF E-Invoicing Mandate: A Comprehensive Guide & Podcast – VATupdate
Poland eInvoicing Timeline
| Date | Milestone |
|---|---|
| 9 Nov 2018 | Act passed transposing Directive 2014/55/EU into Polish law |
| 18 Apr 2019 | B2G eInvoicing mandatory for contracts ≥ €30,000 |
| 1 Aug 2019 | All public authorities required to accept EN 16931-compliant eInvoices |
| May 2022 | Sector-specific Peppol extensions implemented |
| 16 Jun 2023 | Polish Parliament amends VAT law to enforce B2B eInvoicing via KSeF |
| 9 May 2024 | Rollout postponed to 2026 due to KSeF infrastructure challenges |
| 1 Feb 2026 | Mandatory B2B eInvoicing for businesses with revenue > PLN 200 million |
| 1 Apr 2026 | Mandatory B2B eInvoicing for all businesses |
| 2026 | KSeF integrated with PEF; VAT reporting shifts to eInvoicing |
| By 2030 | Possible cross-border eInvoicing mandate under EU’s ViDA initiative |
Poland: E-Invoicing & E-Reporting Mandates (2026)
| Transaction Type | Entity Status | E-Invoicing via KSeF | E-Reporting via KSeF | Notes |
|---|---|---|---|---|
| B2G | Established | ✅ Mandatory since 2019 | ❌ Not required | Applies to contracts ≥ €30,000; must use PEF platform |
| B2G | Non-Established | ❌ Not mandatory | ❌ Not required | Foreign suppliers not obligated unless VAT registered in Poland |
| B2B | Established | ✅ Mandatory from 2026 | ✅ Mandatory from 2026 | Full KSeF integration; phased rollout begins Feb 2026 |
| B2B | Non-Established | ❌ Not mandatory | ❌ Not required | Unless voluntarily using KSeF or VAT registered in Poland |
| B2C | Established | ❌ Not mandatory | ✅ Mandatory from 2026 | Reporting of sales to consumers required via KSeF |
| B2C | Non-Established | ❌ Not mandatory | ❌ Not required | No obligation unless operating with Polish VAT registration |
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
