Overview: Poland’s Shift to KSeF & B2B E-Invoicing
Poland is moving toward a fully digital invoicing landscape through the National e-Invoicing System (KSeF – Krajowy System e-Faktur). The initiative aims to simplify invoice management, improve tax transparency, and reduce VAT fraud across all business sectors.
After adopting Peppol for B2G e-invoicing back in 2019, Poland is now expanding electronic invoicing to cover all business-to-business (B2B) transactions under KSeF. This centralized platform will become the mandatory channel for issuing, receiving, and storing structured e-invoices in line with local tax laws.
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Urzad Skarbowy.
5 years.
- B2B: XML FA (2) - current version, FA (3) Draft Version
- B2G: UBL 2.1 Peppol BIS 3.0
It has been mandatory for all Polish public administrations to receive and process electronic invoices since 2019.
For B2B transactions, mandatory e-Invoicing will start on February 1, 2026, for large taxpayers (over 200 million PLN per year) and phase 2 will be from April 1, 2026, for all taxpayers.
Not mandatory.
Companies must declare accounting information through the SAF-T system.
Key Implementation Dates
Why KSeF Matters
E-Reporting Requirements
In addition to e-invoicing, France introduces mandatory e-reporting:
Eaglessoft: Your Trusted Partner for KSeF Compliance
At Eaglessoft, we help businesses in Poland stay fully compliant with the KSeF e-invoicing requirements through smart, automated solutions:
QUESTIONS ABOUT THE BELGIUM REGULATION
Companies affected by the obligation are: All polish companies registered in Poland for VAT purposes and foreign entities with fixed establishment in Poland.
KSEF and PEF are two different systems. Nevertheless, the Polish government is planning to integrate PEF and KSeF. However, there is no information on how the Polish government is planning to manage it.
No, the SAFT process will remain as the mandatory monthly process in the case of JPK_VAT. More info on SAF-T Poland.
The only invoice that will be considered as the Legal one is the one approved by KSeF with its ID number. However, if you want to also send the invoice in PDF format to your partner it is not forbidden.
The government has introduced a new regulation mandating the inclusion of a QR code on invoices issued during KSeF system failures. Additionally, the QR code must be included on invoices issued outside of KSeF, such as those for foreign buyers who are not obligated to utilize KSeF.
If the customer is the one who is obligated to use KSEF, they will have access to retrieve the invoice from KSEF. The PDF version will be available on the KSEF platform as well but just with MANDATORY fields of the invoice. Accordingly, the project of KSeF, the issuer of the invoice is obliged to provide the invoice only in the case when the recipient is not obliged to use KSeF.