- Poland has launched mandatory B2B e-invoicing via the National e-Invoice System (KSeF), starting with large taxpayers from 1 Feb 2026, expanding to most businesses by 1 Apr 2026, and micro-enterprises by Jan 2027.
- The system covers domestic B2B, B2G, and outbound cross-border transactions, but excludes domestic B2C, inbound cross-border, and certain exempt transactions.
- Invoices must use the FA(3) XML schema, follow European standards, and are assigned unique KSeF reference numbers and QR codes; no electronic signature is required.
- There is a transitional period in 2026 with no penalties; administrative fines for non-compliance start in 2027.
- All invoices are centrally stored for 10 years, and businesses can connect via APIs, portals, or simplified tools, with offline submission allowed under specific conditions.
Source: fiscal-requirements.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.
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