Poland e-Invoicing Compliance Updates

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Invoicing in Poland Highlights

Poland’s tax system is overseen by Polish Ministry of Finance with a standard VAT rate of 23% (with 8% and 5% reduced rates). E-invoicing via the National e-Invoicing System (KSeF) is voluntary until February 2026, becoming mandatory for large taxpayers and all B2B by April 2026.

Requirements Snapshot

Tax Overview

Tax Type: Value Added Tax (VAT)
Tax Authority: Polish Ministry of Finance
Current tax rates: Standard rate: 23%, Reduced rates: 8%, 5%
Currency: Polish Zloty (PLN)

Archival Overview

Legal archiving period: 5 years
Archive Location: Storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Optional but recommended

Business-to-Business (B2B)

Model: Centralized model
e-invoicing obligations: Mandatory from February 1, 2026 (for taxpayers with sales exceeding PLN 200 million)
B2B invoicing Government Platform: Krajowy System e-Faktur (KSeF)
Invoice issuance requirements: Via KSeF (FA_VAT (3))
Invoice reception requirements: Via KSeF (FA_VAT (3))
B2B invoice formats: FA_VAT (3)

Business-to-Government (B2G)

e-invoicing obligations: Mandatory via Peppol since November 2019
B2G invoicing Government Platform: Peppol
Invoice issuance requirements: Via Peppol
Invoice reception requirements: Via Peppol
B2G invoice formats: EN-compatible, Peppol BIS

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