Obligation
It has been mandatory for all Polish public administrations to receive and process electronic invoices since 2019. It is optional for suppliers of public administrations but will become mandatory for B2B transactions as of July 2024.
e-Invoicing in Poland
As of July 1st, 2024, all VAT taxpayers with a seat or a fixed establishment in Poland will have to issue electronic invoices.
Characteristics of the electronic invoice in Poland
Poland has announced the mandatory use of the electronic invoice for B2B transactions beginning in July 2024. Invoicing in the B2G sphere is mandatory for public administrations and voluntary for their suppliers.
SAF-T system in Poland
Companies must declare accounting information through the SAF-T system. Learn more about the SAF-T system.
Tax Authority
Urzad Skarbowy.
Format
UBL 2.1 - UN/CEFACT CII – PEPPOL BIS 3.0.
Digital Signature
Not mandatory.
Archiving
5 years.
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Frequently asked questions
Will e-invoicing be mandatory in Poland for VAT registrations as non-established?
Companies affected by the obligation are: All polish companies registered in Poland for VAT purposes and foreign entities with fixed establishment in Poland.
Will it be allowed to send out invoices directly to customers, in addition to the structured invoices?
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.
Does KSeF send invoices to the customer or is KSEF limited to validation and then the sending is up to the supplier?
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.
Is a QR code mandatory?
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.
Would SAF-T be discontinued once e-Invoicing takes effect?
No, the SAFT process will remain as the mandatory monthly process in the case of JPK_VAT. More info on SAF-T Poland.
Is the issuer still required to send PDF invoices to the customer or will the customers access the invoices only from KSeF?
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
Implementation of e-Invoicing around the world
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.
Related news about e-invoices in Poland
Germany: Current Status of B2B E-Invoicing
Germany's upper house, the Bundesrat, suggests making B2B e-invoicing mandatory for companies starting in January 2027
Germany: B2G e-Invoicing in the German Federal States
Since 18th April 2020 the federated states must accept e-invoices in compliance with the European Directive 2014/55/EU
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
