{"id":716181,"date":"2025-11-10T09:00:50","date_gmt":"2025-11-10T15:00:50","guid":{"rendered":"https:\/\/www.spscommerce.com\/?p=716181"},"modified":"2025-12-05T09:27:48","modified_gmt":"2025-12-05T15:27:48","slug":"e-invoicing-in-poland","status":"publish","type":"post","link":"https:\/\/www.spscommerce.com\/eur\/blog\/e-invoicing-in-poland\/","title":{"rendered":"E-Invoicing in Poland"},"content":{"rendered":"

It is<\/span><\/span> confirmed that electronic invoicing will be mandatory in Poland for B2B transactions, specifically <\/span>as a way to<\/span> help <\/span>eliminate<\/span> VAT tax fraud. This mandate will take effect in February 2026, joining the B2G e-invoicing requirement that already exists.\u202f<\/span><\/span>\u00a0<\/span><\/p>\n

Context<\/h2>\n

Like other European countries, one of the main reasons that e-invoicing has been <\/span>established<\/span> 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 <\/span>eliminating<\/span> VAT tax fraud. \u202f<\/span><\/span>\u00a0<\/span><\/p>\n

B2G E-Invoicing in Poland<\/h2>\n

B2G e-invoicing is already mandatory in Poland. All public authorities must be able to receive e-invoices via the country\u2019s national e-invoicing platform, the PEF<\/a>. 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.<\/p>\n

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.<\/p>\n

B2B E-Invoicing in Poland<\/h2>\n

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<\/a>.<\/p>\n

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.\u00a0The Polish Ministry of Finance has published on April 4th, 2024 a summary <\/a>of the proposed legal options for the revised Polish e-invoicing mandate “KSeF”.<\/p>\n

Currently, <\/span><\/span>KSeF<\/span> is a voluntary solution<\/span><\/span><\/a> – you can choose whether to issue a structured invoice in <\/span>KSeF<\/span> or as before (on paper or electronically, <\/span>e.g.<\/span> in a PDF file). As of February 1st, 2026, <\/span>the following applies:\u00a0<\/span><\/span>\u00a0<\/span><\/p>\n