Poland is taking a bold step in digitalizing invoicing. With the Krajowy System e-Faktur (KSeF), the government makes national e-invoicing mandatory. Organizations need to know what KSeF means in practice, who must comply, and when the deadlines hit.
What is KSeF?
KSeF is Poland’s official platform for structured e-invoicing. From 2026 onward, all VAT-registered companies must issue, send, and receive invoices exclusively through this system.
Who must comply?
The mandate covers:
- Businesses in Poland supplying goods or services (B2B and B2G).
- Foreign taxpayers with a permanent establishment in Poland.
- Public institutions receiving invoices.
Private consumer transactions (B2C) do not fall under the mandate.
When does it become mandatory?
- 1 February 2026: Large taxpayers (turnover > PLN 200 million).
- 1 April 2026: Small and medium-sized enterprises (turnover between PLN 8–200 million).
- 1 January 2027: Micro-enterprises and entities issuing only small invoices.
Why this change?
With KSeF, the Polish Ministry of Finance wants to:
- Strengthen tax control.
- Cut fraud and manual errors.
- Standardize and simplify invoicing processes.
Conclusion
KSeF will redefine invoicing in Poland. Companies must act now to stay compliant, avoid penalties, and keep processes running smoothly.
In our next blog, explore the key steps to get your organization ready for KSeF.
