E-invoicing in Poland
Poland is a Central European EU member undergoing a major digital transformation in VAT compliance. It is rolling out a national mandatory electronic invoicing system (KSeF), which will fully replace traditional invoicing for most businesses.
- Overall mandate status
- Mandatory
- Tax authority
- Polish Ministry of Finance / National Revenue Administration (KAS).
- Last updated
- 4 Feb 2026Taken from government sites
Requirements at a glance
Country overview
Poland is a Central European EU member undergoing a major digital transformation in VAT compliance. It is rolling out a national mandatory electronic invoicing system (KSeF), which will fully replace traditional invoicing for most businesses. The system consolidates issuance, archiving, and reporting into a centralized clearance platform.
Legal basis
- Legislation
- Amendments to the Polish VAT Act introducing mandatory KSeF issuance from 2026.
- Authority
- Polish Ministry of Finance / National Revenue Administration (KAS).
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
Technical requirements
Latest updates for Poland
All updates
12 of 12 updates
Poland Clarifies Permanent Establishment Rules for KSeF E-Invoicing
Poland clarifies rules for determining permanent establishment (SMPD) for KSeF e-invoicing, ahead of the mandatory February 2026 rollout.
Poland Releases Final Executive Acts Completing KSeF Framework
Poland finalizes the KSeF legal framework as all executive acts are released, confirming exemptions, QR code rules, JPK_VAT updates, and readiness for mandatory e-invoicing from February 2026.
- B2C
Polish Ministry of Finance Publishes Draft Act on the Use of KSeF
Poland publishes a draft act on KSeF clarifying QR code requirements for offline invoices and removing size limits for structured attachments ahead of mandatory e-invoicing.
Polish Ministry of Finance Publishes Draft Act on KSeF Exemptions
Poland publishes a draft act defining exemptions from mandatory KSeF e-invoicing, clarifying out-of-scope transactions and rules for voluntary self-billing.
Poland Launches Open Testing for KSeF 2.0 API
Poland launches open testing for the KSeF 2.0 API, enabling software providers to begin integration testing ahead of mandatory e-invoicing and the October 2025 demo phase.
- B2C
Polish Ministry of Finance Releases New KSeF 2.0 Manual
Poland releases the KSeF 2.0 Manual and updated guidance, including FA(3) schema, webinars, and test API access, to support preparation for mandatory e-invoicing.
Poland Publishes New Draft Act on the Use of KSeF
Poland publishes a new draft act on KSeF, clarifying rules on certificates, QR codes, authentication methods, and structured invoice attachments ahead of mandatory e-invoicing.
Poland Publishes Official Timeline for KSeF 1.0 to KSeF 2.0 Transition
Poland releases the official roadmap for the transition from KSeF 1.0 to KSeF 2.0, confirming test, demo, and production timelines ahead of mandatory e-invoicing in 2026.
Poland confirms mandatory KSeF e-invoicing from 1 February 2026
Poland confirms mandatory KSeF e-invoicing from February 1, 2026, with phased adoption, offline24 mode, certificates replacing tokens, and full rollout by 2027.
Final schema FA_VAT (3) and KSeF 2.0 API documentation published
On June 30, 2025, the Polish Ministry of Finance (MoF) published the highly anticipated KSeF 2.0 API documentation, following the release of the final FA_VAT (3) schema on ePUAP on June 25, 2025. Additional guidelines have also been issued, covering QR codes, offline modes, and KSeF certificates.
Related countries
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