E-invoicing compliance and regulatory updates - Poland
Last reviewed: July 10, 2026
Electronic Invoicing in Poland
Is e-invoicing mandatory in Poland ?
E-invoicing will become mandatory in phases starting in 2026 for Business-to-Business (B2B) transactions. E-invoicing for public procurement (B2G) has been mandatory since 2019.
Who is affected?
All Polish taxpayers will be required to comply with the mandate, with deadlines based on their annual turnover.
Compliance requirements
All taxpayers must issue and receive e-invoices via the KSeF platform. Deadlines for compliance depend on annual turnover. Buyers are advised to connect to KSeF to retrieve their cleared invoices. The ID assigned to each invoice, must be included as reference with the invoice payment for most scenarios.
Frequently asked questions
Find clear answers to the most common questions about the Polish e-invoicing mandate.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- 1 February 2026: Mandatory e-invoicing for businesses with annual turnover above PLN 200 million (~EUR 46 million).
- 1 April 2026: Mandatory e-invoicing for all other entrepreneurs, except small businesses.
- 1 January 2027: Small taxpayers (up to PLN 10,000 monthly sale)
Standards & Platforms
Platform
The official platform is KSeF – Krajowy System e-Faktur (National e-Invoicing System). Invoices must be submitted to KSeF for clearance. After clearance, the invoice may be sent to the recipient outside the platform, provided it includes the clearance confirmation. KSeF also supports reporting of fraudulent invoices.
What formats are required in Poland?
Poland uses a national e-invoicing format based on EN16931. The specific format is FA_VAT.
Archiving in Poland
What are the archiving requirements in Poland?
Invoices must be retained for 5 years after the end of the fiscal year. KSeF provides a basic archive that stores invoices for 10 years, but it is recommended that businesses maintain their own archive as well.
Legal invoice
- For suppliers: A legal invoice is the invoice data submitted and cleared through KSeF, including clearance evidence.
- For buyers: A legal invoice is the cleared invoice received or retrieved from KSeF.
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Key Actions
- Ensure compliance – Prepare for mandatory use of KSeF based on your turnover.
- Connect to the platform – Ensure technical capability to issue or receive cleared invoices via KSeF.
- Process clearance information – Clearance evidence must accompany the invoice throughout its lifecycle. Make sure your systems support this.
- Manage invoice attachments – KSeF does not support unstructured attachments (e.g., PDF, JPEG). If your business requires attachments, plan accordingly to deliver them separately.
Polish e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2019 |
| B2B | Not mandatory |
Mandatory from 2026 (phased) |
Supplier requirement: Polish suppliers must send invoice data to KSeF and collect clearance confirmation.
Buyer requirement: Polish buyers must be able to receive e-invoices. It is strongly recommended that buyers connect directly to KSeF to retrieve cleared invoices.
Archiving requirement: Both suppliers and buyers must retain legal invoices for at least 5 years.
