Poland E-Invoicing Mandate: What you need to know

Poland is rolling out a mandatory e-invoicing system known as KSeF (Krajowy System e-Faktur), which obligates businesses in the country to create, receive, and archive invoices electronically using a centralized platform managed by the government. SAF-T System for Poland e-invoicing Companies are required to submit their accounting data through the SAF-T (Standard Audit File for Tax) system. This system is used by the Polish Tax Authority (Urzad Skarbowy) to collect and review financial information electronically. Timelines and Requirements Under Poland e-invoicing mandate, B2B transactions will require mandatory e-invoicing starting February 1, 2026, for large taxpayers with annual revenues over 200 million PLN. The requirement will extend to all other taxpayers from April 1, 2026. Format: B2B: XML FA(2) – current version; FA(3) – draft version , B2G: UBL 2.1, Peppol BIS 3.0 Digital Signature: Not mandatory Archiving: Invoices must be archived for 5 years Scope of e-invoicing At present, e-invoicing is applicable to Business-to-Government (B2G) transactions. Additionally, the government introduced e-invoicing for Business-to-Business (B2B) transactions on a voluntary basis starting in January 2022. However, beginning 1 July 2024, it will become mandatory to issue e-invoices for B2B transactions. Enforcement through fines and penalties is set to commence from January 2025. Issuing invoices to consumers (B2C) through KSeF is optional. When used, consumers can retrieve their invoices by scanning a QR code. Exemptions from e-invoicing: In Poland e-invoicing is not mandatory for certain types of transactions. These include Business-to-Consumer (B2C) transactions, dealings with parties that do not have a Fixed Establishment (FE) in Poland, and transactions conducted under the EU One Stop Shop (OSS) or Import One Stop Shop (IOSS) schemes. Additionally, e-invoices are not required for toll receipts and railway tickets. KseF – Poland e-invoicing portal In Poland, the government has appointed the Krajowy System e-Faktur (KSeF) as the official Poland e-invoicing portal responsible for receiving, issuing, and storing structured electronic invoices. KSeF, also known as the National e-Invoice System, is Poland’s dedicated Electronic invoicing System and was developed by a state treasury-established firm called “Critical Applications.” The system validates e-invoices by checking the XML file structure for compliance with the logical template defined in the XSD format and verifying the authorisations to use the platform. However, it does not verify the factual correctness of the data, focusing solely on structural accuracy. KSeF has successfully passed a security audit, ensuring its compliance with security standards. Everything You Need to Know About Poland E-Invoicing Process with KSeF With Poland e-invoicing mandate rolling out via the Krajowy System e-Faktur (KSeF), businesses are navigating a new digital landscape for compliance. Whether you’re just