Poland e-Invoicing Compliance Updates

Please Try a Different Browser

You are using an outdated browser that is not compatible with our website content. For an optimal viewing experience, please upgrade to Microsoft Edge or view our site on a different browser.

If you choose to continue using this browser, content and functionality will be limited.

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

Related resources