E-invoicing compliance and regulatory updates - Poland

Electronic Invoicing Poland

Important note:  In a press briefing held on January 19, 2024, Minister of Finance, Andrzej Domański, announced the postponement of the mandated KSeF implementation for 2024. This delay is attributed to critical errors discovered during preliminary analyses, encompassing code, functionality, and system performance issues. 

An external Audit of the KSeF has been conducted and on 26th April 2024 the Ministry of Finance announced that due to critical errors found, it has been decided to build the system architecture from scratch. As a consequence, there will be a new schedule for the implementation of the mandate, as follows:

• As of 1st February 2026: This deadline applies to taxpayers whose turnover exceeded PLN 200 million (~EUR 46 million) in the preceding year.

• As of 1st April 2026: All other taxpayers must adhere to this implementation deadline.

On the 5th of June 2024, the President of Poland signed the act delaying the mandatory implementation of the National e-Invoicing System (KSeF) according to the mentioned timelines.

Please note that Poland began a pilot program in 2021 to implement an e-invoicing clearance model called Krajowego Systemu e-faktur (KSeF), a system for which technical details were released in August 2021.

In October 2021, the KSeF Pilot project began allowing service providers and taxpayers to test the platform. As of January 2022, taxpayers can voluntarily use the platform in parallel with paper and PDF invoices.

Basware is closely following all the regulatory changes in Poland, so we can offer you innovative products that meet the requirements of the forthcoming e-invoicing mandate.

Regarding B2G, in November 2018, Poland adopted the 2014/55/EU Directive regarding electronic invoicing for public procurement.

In force since April 2019 for central and sub-central public entities, Poland built its own public invoicing portal for the Business-to-Government (B2G) sector. The Platformy Elektronicznego Fakturowania (PeF) facilitates the transmission of e-invoices between private companies and public bodies.

Poland uses the standard e-invoicing format based on EN 16931 and Peppol BIS Billing supported by Basware.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Archiving

The KSeF platform of the new mandate offers a basic built-in archive that will store invoices for 10 years, relieving businesses from the requirement to store the documents electronically separately, however Basware offers Vault solution in Poland guaranteeing integral, independent, and reliable e archiving.

The retention period of invoices is 5 years after the end of the fiscal year.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Basware Services

Basware continues to keep up to date with the latest changes in Poland and it is committed to providing grounded e-invoicing solutions according to the polish regulations and KSeF requirements.

Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

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Interoperability

Our advice

Poland is following the trend of Italy, Spain, and France in adopting a clearance model.

The country will require taxpayers to use the KSeF platform from February 2026  for B2B e-invoicing. This platform is technical and has no capability of uploading PDFs or a portal to upload data.

Basware advises customers to automate their invoice receiving and sending process by connecting to the governmental platform through the Basware Network.

Want to understand how we can help in your case?

Get in touch with our experts.

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