Legal update
- The mandatory introduction of E-invoicing in Poland will take effect from February 1, 2026, but it is planned to be implemented in phases.
- Phase 1: Companies with a turnover of more than PLN 200 million (+/- EUR 46.5 million) per year have been obliged to issue and receive electronic invoices via the KSeF platform since February 1, 2026.
- Later phases: The obligation will also be extended to smaller businesses. According to the latest information from the Ministry of Finance, the obligation will take effect on April 1, 2026.
KSeF platform
- The KSeF (Krajowy System eFaktur) is the national platform for E-invoicing in Poland.
- All invoices falling within the scope of the obligation must be sent and received via the KSeF platform.
- This platform offers various functionalities, including the generation, sending, receiving, and storing of E-invoices.
Requirements
- Companies subject to the obligation must register on the KSeF platform.
- They must use compatible software to generate and process E-invoices.
- The E-invoices must comply with Polish invoice requirements and KSeF specifications.
Sanctions
- Non-compliance with the E50-invoicing regulations can result in fines of up to PLN 500,000 (+/- EUR 116,000).
Tips
- Familiarize yourself with the legislation: Contact u us if you have any questions or require further clarification so that you can comply with the E-invoicing obligation.
- Register on the KSeF platform in time: https://ksef.podatki.gov.pl/
- Choose compatible software: There are various software solutions available that are compatible with the KSeF platform.
- Test your software thoroughly: Make sure your software works properly before putting it into production.
- Inform your trading partners: Let your trading partners know that you will be sending electronic invoices via the KSeF platform from the date of your obligation.
Helpful resources
- Polish tax authority: https://www.podatki.gov.pl/en
- KSeF platform: https://ksef.podatki.gov.pl/
- E-invoicing FAQ: https://www.podatki.gov.pl/en
Stay informed
The Polish tax authority regularly publishes updates on the E-invoicing regulations on its website and we will keep you updated. We recommend that you keep an eye on our website and newsletters for the latest information.
