Electronic invoicing guide
Poland
Digital reporting requirements
B2G: Centralized/Peppol
B2B: Post-audit (until 2026), KSeF available on a voluntary basis
Obligatory
B2G: Mandatory
B2B: Voluntary, until 2026.
Authority
- Ministry of Finance (Ministerstwo Finansów)
- Technical development supported by the Łukasiewicz – Poznań Institute of Technology and the Ministry of Economic Development and Technology
Platform
B2G: PeF/Peppol
B2B: KSeF
Offline mode: Allowed in case of technical unavailability or when dealing with foreign counterparties, with the obligation to upload the invoice on the next business day.
Format
B2G: EN16931-compliant, Peppol BIS
B2B: FA_VAT XML
Storage time
- Invoices issued via KSeF: Automatically archived by the system for 10 years from the end of the calendar year in which the invoice was accepted.
- General rule: 5 years for tax documents.
- Special schemes such as OSS/IOSS: 10 years, in accordance with EU regulations.
Reporting and processes
Reporting
KSeF operates as a clearance system, meaning that the issuance and receipt of invoices through the platform already fulfill the reporting requirement. SAF-T for VAT is not required in parallel, although it may be requested for audit purposes.
KSeF Issuance Process
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The company generates the invoice in FA_VAT XML format using its accounting system
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The invoice is sent electronically to KSeF via API or the taxpayer web application
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KSeF validates and accepts or rejects the invoice in near real-time
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Once accepted, the invoice receives a unique KSeF ID and is considered legally issued
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The invoice is automatically archived for 10 years
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The recipient can retrieve the invoice directly from KSeF
Upcoming legislative changes
In April 2025, the Ministry of Finance published the final implementation schedule:
- February 1, 2026: Mandatory for companies with revenues exceeding PLN 200 million (in 2024).
- April 1, 2026: Mandatory for all other taxpayers.
- Until December 31, 2026: Grace period with no penalties for invoice errors or for not including the KSeF identifier in bank transfers.
In the meantime, use of the KSeF system remains voluntary and is available to any company that wishes to adopt it early.
In addition, the following exceptions and transitional measures remain in effect:
- Issuing invoices from cash registers is permitted, and fiscal receipts with a taxpayer identification number (NIP) are recognized as simplified invoices until December 31, 2024.
- B2C transactions and invoices issued under the OSS/IOSS regime are excluded from the scope of the KSeF system.
Links of Interest and documents
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