eInvoicing in Poland

Overview of E-Invoicing in Poland: Poland is set to implement a mandatory e-invoicing system for business-to-business (B2B) transactions by 2026, transitioning from the existing voluntary framework. The Krajowy System e-Faktur (KSeF) will centralize e-invoicing, with integration into the existing Platforma Elektronicznego Fakturowania (PEF).
Current Regulations: Since April 2019, all public sector entities in Poland are required to accept and process structured e-invoices compliant with the European Standard for e-Invoicing (EN 16931), particularly for contracts exceeding EU Public Procurement thresholds.
Eligibility and Rollout Timeline: The upcoming B2B e-invoicing mandate will be phased in; businesses with revenues exceeding 200 million PLN must comply by February 1, 2026, with all businesses required to adopt e-invoicing by April 1, 2026.
Support and Compliance Measures: The Polish government is working to support businesses during this transition, providing guidance and ensuring that all e-invoices received will be required to carry a digital time stamp for secure transactions.
Monitoring and Future Developments: Poland has established monitoring mechanisms for e-invoicing compliance and plans to align the KSeF with the EU’s VAT in the Digital Age initiative by 2030, ensuring a seamless transition to digital VAT reporting and compliance across the EU.

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

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

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E-invoicing