Covered by Complyance
Poland
Europe
E-invoicing
Status
Mandatory
Format
Peppol BIS 3.0 (EN 16931) used in public procurement.
Infrastructure
National platform KSeF in voluntary use; public procurement also handled via PEF.
Model
Post‑audit; authorities accept compliant invoices; KSeF integration underway but not yet mandatory for issuance.
E-reporting
Status
Mandatory real-time reporting via KSeF for all B2B (and B2C, when issued) invoices beginning in 2026. Traditional VAT returns being phased out.
Format
FA(3) structured invoice data in KSeF; data transmitted real-time.
Scope & deadline
Large taxpayers from Feb 2026; others by April 2026; micro exempt until end‑2026.
More info
Tax authority
Polish Ministry of Finance / National Revenue Service designs and governs KSeF.
Archiving period
Legal archival spans standard VAT retention (generally 5–10 years); KSeF retains official records centrally.
E-signature
Not required; KSeF‑issued invoice ID serves as legal validation.
Regulation
New VAT Act amendments approved June 2025; phased implementation law enacted; mandatory issuance confirmed.
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