Poland has adopted e-invoicing, however there are a number of different systems and several phases related to the introduction of mandatory e-invoicing for companies.
For CFOs with an operating enterprise in Poland there are questions around understanding what has been introduced, the next steps and what does the business need to do. This e-invoicing guide for Poland summarises the key information.
What is already in place and what is mandatory
Since April 2019, all public-sector entities have been required to receive and process structured e-invoices compliant with the European standard via the National e-Invoicing Platform (Platforma Elektronicznego Fakturowania or ‘PEF’).
In 2022, amendments to the VAT rules introduced the legal basis for mandatory e-invoicing for business-to-business (B2B) transactions in Poland. As a result, e-invoicing via Krajowy System e-Faktur (“KSeF”) is now mandatory for taxpayers with annual revenue exceeding PLN 200 million (approximately EUR 46 million) as of 1 February 2026.
From 2026, KSeF, a system designed primarily for B2B transactions, will be used for mandatory B2B e-invoicing. At the same time, PEF will continue to operate as the platform for business-to-government (B2G) transactions.
What are the next steps
From April 2026, the above-mentioned revenue threshold of PLN 200 million will no longer apply. All taxpayers carrying out B2B transactions will, as a rule, be required to issue invoices via the KSeF system.
Only the smallest taxpayers will benefit from a delayed start of mandatory structured e-invoicing via KSeF; however, from January 2027 no further exceptions will apply. All taxpayers engaged in B2B transactions will be required to use the e-invoicing system, including the smallest taxpayers whose individual invoice values do not exceed PLN 450 (approximately EUR 105) and whose total monthly sales do not exceed PLN 10,000 (approximately EUR 2,350).
Am I affected?
If you are a Poland-based company, the answer is definitely yes. The rules will also apply to foreign taxpayers that carry out activities subject to Polish invoicing requirements and that have a registered office or a permanent establishment in Poland under Polish VAT regulations.
Why you need to act now
In order to avoid the risk of delays, you need to start preparing for e-invoicing.The situation is complex, and even companies that have already begun implementation may still face difficulties.
Poland is not unique in introducing new obligations and systems for e-invoicing. Belgium has already implemented mandatory e-invoicing, and France, along with several other EU Member States, is in the process of introducing its own e-invoicing and digital reporting regimes. Building local solutions country by country will make compliance more complex and costly over time for CFOs who want to keep their finance team lean and effective.
What is the KSeF ?
KSeF is Poland’s centralised clearance platform, designed to streamline e-invoicing. All in-scope invoices are issued, validated and stored by the Ministry of Finance, ensuring transparency, authenticity and compliance.
Under the KSeF system, invoices must follow the official “FA(3)” XML schema. This means that PDFs, Word documents or scanned invoices are not valid legal invoices within KSeF. Every invoice submitted undergoes automatic validation to check the schema and all mandatory data, including seller and buyer IDs, invoice dates, line items, VAT rates and more. If an invoice fails validation, it is not considered issued.
Authenticity and integrity are guaranteed through secure transmission, system validation and the assignment of a unique, tamper-proof KSeF ID and timestamp.
KSeF operates as a real-time clearance system. An invoice is officially “issued” the moment it is successfully uploaded and validated. Typically, invoices must be transmitted immediately upon issuance.
In case of system unavailability or connectivity issues, taxpayers can issue invoices in “offline24” mode. These invoices must be uploaded to KSeF once connectivity is restored, ensuring compliance even during temporary outages.
Why Tax Desk’s e-invoicing provides a natural solution
The most effective solution for groups operating in multiple countries is a unified, compliant e-invoicing platform that can be implemented quickly and easily expanded. Designed by e-invoicing experts with our clients in mind, our platform provides the finance team with:th the
1. Fast deployment
Our solution can be deployed quickly to meet regulatory requirements. No extensive IT development or lengthy onboarding is required.
2. Unified platform for multiple countries
Unlike local tools that address only a single jurisdiction, Tax Desk offers a modular, multi-country platform. Companies can onboard Poland first and then activate additional countries (such as Belgium or France) within the same system; making it easy for teams to simply add new jurisdictions without the need of learning new systems.
3. Cost-effective and scalable
Tax Desk e-invoicing provides compliance functionality at a reasonable cost, supported by fast implementation and ongoing support from a team of experts. It offers a clear advantage compared with implementing a global e-invoicing solution through large consultancies or ERP add-ons, which are typically both expensive and time-consuming.
4. Designed for groups and subsidiaries
We have designed the platform for corporate groups with subsidiaries across multiple EU countries. It ensures consistent reporting standards, centralised monitoring and simplified control, without the need to build or maintain multiple local solutions.
5. Integrated with VAT Compliance
E-invoicing is not just about sending invoices electronically; it is about ensuring end-to-end VAT compliance. Tax Desk connects e-invoicing and VAT reporting within a single environment, reducing manual errors and ensuring that e-invoices are fully aligned with VAT returns. This gives a greater degree of automation, allowing your finance team to work more effectively.
To find out more about e-invoicing in Poland, or to have a demo of the system, contact us today.
