E-Invoicing in Poland

by | Nov 10, 2025 | E-invoicing

It is confirmed that electronic invoicing will be mandatory in Poland for B2B transactions, specifically as a way to help eliminate VAT tax fraud. This mandate will take effect in February 2026, joining the B2G e-invoicing requirement that already exists.  

Context

Like other European countries, one of the main reasons that e-invoicing has been established in Poland is to prevent tax fraud, although this is only the latest of several precautions the country has already taken. As of now, Poland has already implemented monthly VAT reporting, electronic financial analysis, and an online fiscal cash register system for monitoring transactions (in the retail sector). Now, with the introduction of electronic invoicing, Poland will be one step closer to eliminating VAT tax fraud.   

B2G E-Invoicing in Poland

B2G e-invoicing is already mandatory in Poland. All public authorities must be able to receive e-invoices via the country’s national e-invoicing platform, the PEF. The PEF is used for B2G e-invoicing between private companies and government entities in public procurement. Public authority suppliers are not required to submit their invoices electronically, but many suppliers opt to do this voluntarily by choosing a service provider that serves as a PEPPOL Access Point, such as SPS Commerce.

The PEF was first introduced in 2019 and since then, all sub-central Polish public entities are required to register on this platform in order to be able to recieve e-invoices. The PEF supports the sending and receiving of e-invoices, as well as other transactional documents in a standardized XML format. The platform consists of two PEPPOL Access Points implemented by service providers.

B2B E-Invoicing in Poland

In Poland, B2B e-invoicing transactions have been allowed but voluntary since the beginning of 2022 and will only become required as of July of 2024. The EU has granted Poland provisional permission to impose mandatory B2B e-invoicing from February to April 2026.

On August 7, 2023, the President of Poland signed the Act of June 16, 2023 amending the Polish VAT Act and several other acts. This law confirms the date previously announced by the Ministry of Finance for the introduction of the new e-invoicing format. The Polish Ministry of Finance has published on April 4th, 2024 a summary of the proposed legal options for the revised Polish e-invoicing mandate “KSeF”.

Currently, KSeF is a voluntary solution – you can choose whether to issue a structured invoice in KSeF or as before (on paper or electronically, e.g. in a PDF file). As of February 1st, 2026, the following applies:  

    • From February 1, 2026, e-invoicing will be mandatory for businesses with annual sales exceeding PLN 200M (approximately 46M EUR) 
    • From April 1, 2026, the requirement will extend to smaller businesses, mandating them to use the government run e-invoicing clearing system.  
    • Entities whose monthly revenue does not exceed PLN 10.000 will be allowed to switch to e-invoicing by December 31, 2026.  

The requirement to send and receive structured e-invoices will not apply to foreign entities in Poland, nor to entities that do not have a permanent establishment but rather are registered purely for VAT purposes in Poland. These taxpayers can continue to issue invoices based on the existing rules (either electronically or in paper form), and voluntary electronic invoicing via KSeF will remain possible for them.   

Standards and technical requirements 

Poland uses the standard format (EN 16931) and PEPPOL BIS Billing 3.0. Given that invoices are compliant with EN16931 and PEPPOL BIS Billing 3.0, all registered Polish public entities should be able to receive electronic invoices from other PEPPOL-connected entities.  

Taxpayers need an ERP system that combines their financial records with the KSeF portal through the PEPPOL-certified API to process and exchange e-invoices in Poland.  

Conclusion

Poland is moving towards full digitalization of invoicing. While participation in KSeF remains voluntary until early 2026, businesses should not delay preparation. The system will become mandatory in phases starting February 2026, with full coverage by April 2026.  

Companies operating in Poland should ensure their accounting systems, internal workflows, and compliance processes are ready to connect with KSeF ahead of time to avoid disruptions once the mandate takes effect.  

Aleksandra Vovchenko
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