Country Guide · Europe
Poland
Covered by Complyance
Covered by Complyance
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.
E-invoicing
Status
Mandatory
Format
EN 16931-compliant structured invoice via PEF (Peppol BIS supported).
Infrastructure
PEF (Platforma Elektronicznego Fakturowania) for public procurement.
Model
Decentralized exchange via PEF; no clearance model for B2G.
E-reporting
Status
Invoice-level data transmitted in real time via KSeF; VAT returns remain mandatory.
Format
FA(3) structured invoice data transmitted real-time.
Scope & deadline
Mandatory for all VAT-registered taxpayers from Feb 1, 2026.
More info
Tax authority
Polish Ministry of Finance / National Revenue Administration (KAS).
Archiving period
E-invoices stored in KSeF for 10 years; taxpayers remain responsible for compliance.
E-signature
Not required; KSeF‑issued invoice ID serves as legal validation.
Regulation
Amendments to the Polish VAT Act introducing mandatory KSeF issuance from 2026.
Note: We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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