E-invoicing in Poland

KSeF (Krajowy System e-Faktur) is Poland's national e-invoicing platform for issuing and receiving structured e-invoices.

In the mandatory phase, structured e‑invoices issued via KSeF are the legally valid invoices for in-scope transactions.

Poland's rollout is being introduced in phases:

From February 1, 2026:

• Businesses with turnover > PLN 200 million must issue e‑invoices via KSeF
• All businesses must be able to receive e‑invoices via KSeF

From April 1, 2026:

• All other businesses must issue e‑invoices via KSeF

From January 1, 2027:

• "Digitally excluded" taxpayers (typically total sales up to PLN 10,000/month) m

Yes. Penalties for non-compliance are not expected to be imposed until January 1, 2027.
This does not change the obligation to issue and receive e‑invoices from the dates above.

• Domestic (Poland → Poland): invoices are cleared in KSeF and (for recipients in Poland) received via KSeF.
• Cross‑border AR (Poland → outside Poland): invoices are cleared in KSeF, and then can be delivered through regular channels.

Yes. If you receive domestic invoices in Poland, you must be able to receive invoices via KSeF, unless you are specifically excluded by law.

KSeF supports structured e‑invoices including:

• Invoices (VAT – basic invoice)
• Correction invoices (KOR)

Poland commonly uses additional sub-types such as:

• ZAL (advance/prepayment invoice)
• ROZ (final/settlement invoice)
• UPR (simplified invoice)
• KOR_ZAL (correction of a ZAL)
• KOR_ROZ (correction of a ROZ)

Poland generally uses correction invoices rather than "credit notes" as a separate concept.
A correction invoice can increase or decrease amounts and can also correct non‑financial data.

• For full Polish coverage, the mandated structured format is FA(3).
• PUF (Pagero Universal Format) supports basic invoice and correction scenarios (VAT and KOR).

If you need broad coverage across Polish subtypes, plan for FA(3) (or a customer‑specific structured format aligned to those subtypes).

No. E‑invoicing mapping requires structured source data (e.g., XML, EDIFACT). PDF can be used as a human-readable presentation, but not as the structured source for KSeF submission.

Access to KSeF can be granted using authorization tokens created by the taxpayer in the KSeF taxpayer application/portal with the appropriate rights (send/receive).

If you use separate test and production environments, separate tokens are required for each environment.

No. Attachments are not submitted to KSeF as part of the structured e‑invoice.

If you need to deliver attachments (or a PDF copy) to the recipient, use an additional delivery channel outside KSeF after KSeF clearance.

"Dual distribution" means the invoice is:

1. Issued/cleared (and for domestic flows, received) via KSeF, and
2. Also sent via another channel (e.g., email/PDF, print, or another e‑invoicing route).

AP duplicate risk: If a supplier sends the invoice outside KSeF as well, you may receive duplicates (one from KSeF and one from the secondary channel).

KSeF is mandatory for domestic B2B (and B2G) invoicing, while B2C remains voluntary, meaning consumers are not required to receive invoices through KSeF.

A compliant approach is to submit invoices using the relevant offline modes and then ensure they are submitted/processed in KSeF when the platform is available again.

For customers, the key operational point is: the legally valid structured e‑invoice is the one issued via KSeF.

After submission, the issuer receives a response including:

• the KSeF reference number, and
• the KSeF submission/issuance date returned by the platform.

UPO is available for download from KSeF via a link provided in the response and is typically available for 72 hours.

NIP (Numer Identyfikacji Podatkowej) is Poland's tax identification number.

• Foreign companies with a Polish VAT ID but without a fixed establishment in Poland are not obligated to submit e‑invoices through KSeF.
• A Polish VAT ID and a fixed establishment in Poland are required for the KSeF obligation in that scenario.

From 1 January 2027, certain B2B payments by active VAT taxpayers must include either the KSeF number or a collective ID in the payment title, in line with Article 108g(1) of the VAT Act.