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ERP ReferenceE-invoicing mandates

Country · PL

E-invoicing in Poland

Last verified · official sources

B2B (domestic)

In force

B2B e-invoicing obligations in Poland have applied since 1 February 2026; a legislated step follows from 1 January 2027.

B2G (public sector)

In force

In Poland, recipients have had to accept and process e-invoices since 18 April 2019; there is no general obligation to send them.

Key facts

Model
Clearance: invoices pass through (or are registered on) a government platform as part of issuing them.
Formats
Network / platform
KSeF (Krajowy System e-Faktur); PEF (Peppol-based) for B2G
Archiving period
5 years
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 18 April 2019B2GIn forcereceive only

    Contracting authorities must receive EN 16931 e-invoices for contracts of EUR 30,000 or more (Act of 9 Nov 2018); suppliers are not obliged to send

  2. 1 August 2019B2GIn forcereceive only

    All contracting authorities, including sub-central, must receive e-invoices via the PEF platform

  3. 1 February 2026B2BIn forcesend and receive

    Businesses with 2024 sales above PLN 200 million (incl. VAT) must issue invoices in the National e-Invoicing System (KSeF)

  4. 1 April 2026B2BIn forcesend and receive

    All other businesses must issue invoices in KSeF; until 31 Dec 2026 invoices outside KSeF are still allowed if their monthly total sales incl. VAT do not exceed PLN 10,000

  5. 1 January 2027B2BLegislated (not yet in force)send and receive

    End of the PLN 10,000/month relief: invoices outside KSeF no longer allowed under it

Details and caveats

KSeF is the Ministry of Finance platform for issuing, transmitting, receiving and storing invoices; the obligation applies to businesses with a registered office or fixed establishment in Poland. Suppliers in public procurement may continue using PEF for B2G. B2C invoices are not required in KSeF. Mandatory B2B e-invoicing was authorised by Council Decision (EU) 2022/1003 and was postponed from 1 Jul 2024. The EC factsheet (last updated Aug 2025) predates the go-live; dates are taken from the Ministry of Finance KSeF site. Archiving: invoices must be kept for 5 years from the end of the calendar year in which the tax payment deadline passed (biznes.gov.pl); structured invoices are additionally stored in KSeF for 10 years from the end of the year of issue (Ministry of Finance KSeF FAQ).

ERP support in Poland

FAQ

Is B2B e-invoicing mandatory in Poland?

B2B e-invoicing obligations in Poland have applied since 1 February 2026; a legislated step follows from 1 January 2027.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Poland?

In Poland, recipients have had to accept and process e-invoices since 18 April 2019; there is no general obligation to send them.

Which e-invoice formats and network are used in Poland?

Formats recorded from official sources: KSeF structured invoice, Peppol BIS Billing 3.0 (B2G via PEF). Network or platform: KSeF (Krajowy System e-Faktur); PEF (Peppol-based) for B2G.

Related

Sources

Last verified . Always check the official source before acting.