Covered by Complyance
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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

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.

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.
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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