- Poland is introducing a national e-invoice system called KSeF.
- Currently voluntary, KSeF will be mandatory starting in 2026.
- KSeF is an IT system for sending, receiving, and storing structured invoices in XML format.
- Invoices are assigned a unique ID and verified for compliance with the template.
- Basic functions include issuing and receiving invoices, real-time transaction control, and rights management.
- Free tools and commercial software will be available for issuing e-invoices.
- All active VAT taxpayers, VAT-exempt entrepreneurs, and certain taxpayers with a Polish TIN must use KSeF.
- Exemptions include taxpayers without a business presence in Poland.
- Mandatory use begins 1 February 2026 for large entities and 1 April 2026 for all entities.
- Challenges include ensuring data accuracy and adapting IT systems and business processes.
- The Ministry of Finance will not delay KSeF implementation despite the EU’s VIDA package.
Source: ecovis.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
