Electronic Invoicing in Poland
Easily adapt to Poland’s new national centralized electronic invoicing system (KSeF) by integrating your systems with a Plug&Play solution.
Compliance: upcoming obligations and deadlines
The law of 9 November 2018 established an obligation for all Polish public administrations to accept electronic invoices (B2G).
The 16 June 2023 law introduced an obligation to use e-invoicing for all business transactions and established a free, national, centralized e-invoicing system (KSeF).
- February 1, 2026: Electronic invoicing wil be mandatory for businesses with an annual turnover exceeding PLN 200 million (approximately €46 million).
- April 1, 2026: B2B e-invoicing will be mandatory for all enterprises.
Characteristics of eInvoicing in Poland
The national centralized electronic invoicing system KSeF
Next steps
June 2025
- Publication of the FA(3) e-invoice template
- The KSeF 2.0 API documentation, essential for system integration, will be published.
September 30, 2025
- Launch of Open API testing for integrators and large companies
November 2025
- Release of the KSeF 2.0 application (test version) to allow business taxpayers to explore the system's features and prepare for compliance.
The centralized KSeF system
KSeF (Krajowy System e-Faktur) is Poland's national electronic invoicing system.
The KSeF system supports B2B and B2G transactions and integrates with the PEF (Platforma Elektronicznego Fakturowania) platform, which already facilitates public administration invoicing. B2C electronic invoicing is optional.
Access to KSeF and its main elements
All electronic invoices must be sent to the KSeF system, where a digital timestamp will be applied.
- The KSeF interchange system can be accessed by means of: the portal using your company credentials (e.g., NIP or tax number)
a WebService, whose specifications will be announced in June 2025
Invoice formats and structures
The KSeF system comprises two main elements:
- The XML FA(3) e-invoice specification;
- The UPO (Urzędowe Poświadczenie Odbioru) document, which is a receipt issued by the tax authority.
Exemptions for 2026
Some requirements will be "suspended" for 2026:
- The obligation to provide the KSeF number (UPO) for e-invoice payments will be postponed, including for split payments.
- Deferral of KSeF for issued invoices.
- Deferral of KSeF penalties resulting from noncompliance with KSeF obligations.
Open PEPPOL integration
According to Polish law (Dz.U. 2023 poz. 1598) and related regulations, the following is defined:
- The establishment of a single national platform (KSeF) and a structured invoice format (FA(3)).
- Users will be able to view invoices and outcomes (UPO) without logging in.
- Users will also have the option to use the OpenPEPPOL network and European formats that conform to EN 16931.
Issuing and receiving with Comply Platform
Thanks to its Plug-In, Comply Platform can extract data directly from your company's ERP system (SAP ECC, S/4 HANA, MS Business Central 365 or Sage) and issue Polish KSeF-compliant invoices using the Polish web API and/or the Peppol system.
Comply Platform also automatically receives electronic invoices from the international platforms and systems. This allows accounts payable to be managed digitally and automatically, from receipt to posting of the invoice in your company ERP.
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Electronic Invoicing in Poland
The centralized national KSeF system
