🇵🇱 E-invoicing mandate

E-invoicing in Poland: deadlines and requirements

Every national e-invoicing milestone for Poland, with the required format and the official source — checked on 28 Oct 2026.

Next deadline · 1 Jan 2027

KSeF relief for the smallest issuers ends

—days

Timeline

  1. 1 Feb 2026In force

    KSeF mandatory for large taxpayers

    —

    days to go

    Issuers whose 2024 sales including VAT exceeded PLN 200 million; receiving through KSeF starts for everyone.

    Format: FA(3) XML via KSeF 2.0

    Source: KSeF — Ministry of Finance
  2. 1 Apr 2026In force

    KSeF mandatory for all other taxpayers

    —

    days to go

    All remaining in-scope issuers, including VAT-exempt taxpayers.

    Format: FA(3) XML via KSeF 2.0

    Source: KSeF — Ministry of Finance
  3. 1 Jan 2027Confirmed

    KSeF relief for the smallest issuers ends

    —

    days to go

    Invoices outside KSeF for monthly gross sales up to PLN 10,000 are no longer allowed.

    Format: FA(3) XML via KSeF 2.0

    Source: KSeF — Ministry of Finance

Frequently asked questions

When does e-invoicing become mandatory in Poland?
Already in force: KSeF mandatory for large taxpayers (since 2026-02-01); KSeF mandatory for all other taxpayers (since 2026-04-01). Next: KSeF relief for the smallest issuers ends on 2027-01-01.
Which e-invoice format is required in Poland?
FA(3) XML via KSeF 2.0.

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