Poland

Provinces
General
Provinces
General
About
General
About
General
General
General
Managed by the Ministry of Finance through the Krajowy System e-Faktur (KSeF) platform. Aims to enhance tax compliance, reduce VAT fraud, and streamline business operations.

Implementation Timeline

Poland’s e-invoicing mandate was postponed from 2024 due to KSeF challenges. The updated timeline, confirmed by the Ministry of Finance, is as follows:
Date Requirement
October 2021 Test phase for KSeF began, allowing voluntary participation
January 2022 Voluntary B2B e-invoicing with structured invoices via KSeF
February 1, 2026 Mandatory B2B e-invoicing for large taxpayers (annual sales > PLN 200 million)
April 1, 2026 Mandatory B2B e-invoicing for all VAT-registered taxpayers

Who Needs E-Invoices in Poland?

E-invoicing in Poland is required for:
  • Large Enterprises: Mandatory starting July 2024 for all domestic and cross-border VAT transactions.
  • SMEs: Subject to the same mandatory requirements starting July 2024.
  • Non-Resident Businesses: May be required to issue e-invoices for transactions with Polish VAT-registered entities.

E-Invoicing vs. E-Billing

Aspect E-Invoicing E-Billing
Purpose Tax compliance through KSeF Informal or customerfocused transactions
Format Structured formats required by KSeF Flexible, non-regulated formats
Validation Real-time via KSeF Not validated
Archiving Mandatory for 10 years Optional

Key Features of Poland’s E-Invoicing  System

  • Submission Platform: Invoices must be submitted via KSeF for validation before being shared with recipients.
  • Compliance Checks: Validation includes format checks, VAT calculations, and buyer-seller identification.
  • Archiving: Invoices must be archived digitally for at least 10 years.
Ready to implement seamless e-invoicing for your business? Request a personalized fee quote tailored to your needs today and start your journey toward you business improvements!

E-Invoicing Dataset

  • Buyer/Seller IDs: VAT identification numbers.
  • Invoice Details: Invoice number, issue date, and payment terms.
  • Goods and Services: Descriptions, quantities, and pricing.
  • Taxes: Applicable VAT rates and amounts.
  • Transaction Info: Total payable amount, currency, and payment method.

E-Invoicing Across Transaction Types

B2B Transactions:
  • Mandatory e-invoicing ensures accurate tax reporting and faster payment cycles.
  • Cross-border B2B transactions must also comply with KSeF requirements starting in 2024.
B2C Transactions:
  • While not mandatory for most B2C transactions, e-invoicing can be used to streamline processes and improve customer experience.
  • Businesses may issue electronic receipts for transparency and efficiency.
B2G Transactions:
  • E-invoicing is already mandatory for transactions with government entities, ensuring compliance with public procurement regulations.

Penalties for Non-Compliance

  • Fines: Up to 100% of the VAT amount or a specified monetary penalty per invoice.
  • Operational Delays: Rejected invoices can disrupt payment and cash flow.
  • Legal Risks: Increased likelihood of audits or disputes due to non-compliance.
Stay ahead of the e-invoicing regulations with our easy-to-use platform. Book a free demo today and see how we can help you streamline your invoicing process while ensuring full compliance with Poland e-invoicing laws.
April 15, 2025 200
Share to:
Subscribe to the newsletter No spam, only interesting news
Email Subscribe