Global tracker / Europe / Poland
Mandate live· Feb/Apr 2026; micro Jan 2027

E-invoicing in Poland

KSeF became mandatory on 1 February 2026 for large taxpayers (> PLN 200M) and on 1 April 2026 for other VAT-registered businesses; micro-entrepreneurs follow January 2027. Invoices must be accepted by the platform to be valid; penalties are suspended until 2027.

MODEL · Centralised clearance (KSeF 2.0)FORMAT · FA(3) XMLAUTHORITY · Ministry of Finance

01At a glance

Mandate status
Mandate live
Key date
Feb/Apr 2026; micro Jan 2027
Model
Centralised clearance (KSeF 2.0)
Format
FA(3) XML
Authority
Ministry of Finance
Region
Europe

02Briefing

KSeF became mandatory on 1 February 2026 for large taxpayers (> PLN 200M) and on 1 April 2026 for other VAT-registered businesses; micro-entrepreneurs follow January 2027. Invoices must be accepted by the platform to be valid; penalties are suspended until 2027.

The full Poland dossier — timeline, scope, technical model, penalties, pitfalls and leading practice — is in preparation. Want it prioritised, or spotted a development? Tell us.
Last verified: 2026-07 · report a change: hello@e-invoicing.org