🇵🇱 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 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 Finance1 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 Finance1 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.