- KSeF is the National e-Invoicing System in Poland.
- Mandatory for large taxpayers from February 1, 2026, and for others from April 1, 2026.
- Developed by the Polish Ministry of Finance to replace traditional invoicing.
- Uses XML-based structured invoice schema.
- Access through API integration or taxpayer’s application portal.
- Regulated by the Act of March 18, 2021, and the VAT Act.
- Non-compliance penalties start July 1, 2026.
- Aims to enhance tax collection, prevent VAT fraud, and align with EU standards.
- Applies to all VAT-registered taxpayers in Poland for B2B and B2G transactions.
- Uncertainty exists for entities with a fixed establishment in Poland.
- Businesses need to evaluate current processes, select software, implement IT changes, train staff, and ensure compliance.
- Pilot phase and communication with partners are essential for preparation.
Source: polishtax.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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