All VAT taxpayers with a seat or a fixed establishment in Poland will have to issue electronic invoices.
Invoicing in the B2G sphere is mandatory for public administrations and voluntary for their suppliers. Mandatory B2B e-Invoicing will be implemented gradually as of February, 2026 through the KSeF Platform.
It has been mandatory for all Polish public administrations to receive and process electronic invoices since 2019.
For B2B transactions, mandatory e-Invoicing will start on February 1, 2026, for large taxpayers (over 200 million PLN per year) and phase 2 will be from April 1, 2026, for all taxpayers.
Companies must declare accounting information through the SAF-T system. Learn more about the SAF-T system.
Urzad Skarbowy.
UBL 2.1 - UN/CEFACT CII – PEPPOL BIS 3.0.
Not mandatory.
5 years.
We can help you comply with the Polish requirements
EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.
Companies affected by the obligation are: All polish companies registered in Poland for VAT purposes and foreign entities with fixed establishment in Poland.
The only invoice that will be considered as the Legal one is the one approved by KSeF with its ID number. However, if you want to also send the invoice in PDF format to your partner it is not forbidden.
KSEF and PEF are two different systems. Nevertheless, the Polish government is planning to integrate PEF and KSeF. However, there is no information on how the Polish government is planning to manage it.
The government has introduced a new regulation mandating the inclusion of a QR code on invoices issued during KSeF system failures. Additionally, the QR code must be included on invoices issued outside of KSeF, such as those for foreign buyers who are not obligated to utilize KSeF.
No, the SAFT process will remain as the mandatory monthly process in the case of JPK_VAT. More info on SAF-T Poland.
If the customer is the one who is obligated to use KSEF, they will have access to retrieve the invoice from KSEF. The PDF version will be available on the KSEF platform as well but just with MANDATORY fields of the invoice. Accordingly, the project of KSeF, the issuer of the invoice is obliged to provide the invoice only in the case when the recipient is not obliged to use KSeF.
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.
EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.
