E-invoicing in Poland
Invoices must be issued through the government's KSeF system. Large taxpayers (2024 sales above PLN 200 million incl. VAT) since 1 February 2026, all other covered taxpayers from 1 April 2026. A temporary exemption for the smallest issuers (monthly invoiced sales under PLN 10,000) runs until 2027. From 2027, B2B payments must carry the KSeF reference.
Next obligation: 1 January 2027
smallest issuers (monthly sales under PLN 10,000) must exemption ends, KSeF mandatory.
…System: KSeF (Krajowy System e-Faktur) · Formats: KSeF FA(3) · All countries
Full timeline
sales above PLN 200 million (2024, incl. VAT) must issue invoices via KSeF.
all other covered taxpayers must issue invoices via KSeF.
smallest issuers (monthly sales under PLN 10,000) must exemption ends, KSeF mandatory.
Formats accepted
KSeF FA(3). KSeF FA(3) is Poland's own schema rather than an EN 16931 serialization; the data model covers the same fields.
Penalties
2026 is a transition year with tolerated errors; penalty regime follows.
Make a compliant invoice
Questions about e-invoicing in Poland
When does e-invoicing become mandatory in Poland?
From 1 January 2027, sales above PLN 200 million (2024, incl. VAT) must issue invoices via KSeF (from 1 February 2026); all other covered taxpayers must issue invoices via KSeF (from 1 April 2026); smallest issuers (monthly sales under PLN 10,000) must exemption ends, KSeF mandatory (from 1 January 2027).
Which e-invoice format is required in Poland?
Poland requires KSeF FA(3). KSeF FA(3) is Poland’s own KSeF schema rather than an EN 16931 serialization.
What happens if a business in Poland does not comply?
2026 is a transition year with tolerated errors; penalty regime follows.
Source: www.podatki.gov.pl. Not legal advice.