Characteristics of the electronic invoice in Poland

Invoicing in the B2G sphere is mandatory for public administrations and voluntary for their suppliers. Mandatory B2B e-Invoicing, initially scheduled for July 1, 2024, has been postponed. The new timeline is yet to be announced.

Obligation

Obligation

It has been mandatory for all Polish public administrations to receive and process electronic invoices since 2019. For mandatory B2B transactions, a new timeline is yet to be announced.

SAF-T system in Poland

SAF-T system in Poland

Companies must declare accounting information through the SAF-T system. Learn more about the SAF-T system. 

Tax Authority

Tax Authority

Urzad Skarbowy.

 

Format

Format

UBL 2.1 - UN/CEFACT CII – PEPPOL BIS 3.0.

Digital Signature

Digital Signature

Not mandatory.

Archiving

Archiving

5 years.

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Frequently asked questions

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.

Related resources

Upcoming Deadlines in Poland

Stay ahead of the key dates on entry into force of tax and e-invoicing obligations around the world.

Related news about e-invoices in Poland

Romania: B2B electronic invoicing mandatory as of January 2024

The issuance of electronic invoices through the RO e-Invoice system becomes mandatory on January 1, 2024

Germany: Current Status of B2B E-Invoicing

Germany's upper house, the Bundesrat, has passed the law that includes mandatory B2B e-invoicing in Germany by 2027

Poland: B2B Electronic Invoicing Mandatory Through the KSeF Platform

e-Invoicing via the KSeF National System started on a voluntary basis in January 2022 and on a mandatory basis from 2024
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