E-invoicing Poland: What companies need to know about the introduction
Polish lawmakers are working on introducing a national e-invoice system (KSeF). Currently, taxpayers can use the platform for issuing and receiving electronic invoices voluntarily; starting in 2026, use of the system will be mandatory. The Ecovis experts recommend that companies prepare now.
The background to the national e-invoice system
KSeF is an IT system for sending, receiving and storing structured invoices containing the mandatory fields specified by the regulations in xml file format (so-called e-invoices). Once the invoice data is entered into the system, the document is assigned a unique identification number and the system verifies that the data complies with the structured invoice template. The invoice itself will be deemed to have been issued on the day it is uploaded to the system and to have been received on the day it is assigned a KSeF number.
The basic functions of the system include:
- Issuing of invoices by sellers
- Receipt of invoices by purchasers
- Real-time control of transactions by tax administration authorities
- The granting and withdrawal of rights and authorisation in the system
E-invoices can also be issued using free tools to be made available by the Ministry of Finance or commercial software.
Who must issue electronic invoices using the KSeF system
The KSeF system will cover all active VAT taxpayers, entrepreneurs exempt from VAT and taxpayers identified in Poland for the OSS procedure with a Polish TIN.
The obligation to issue e-invoices will not apply, among others, to:
- Taxpayers who have neither the seat of their economic activity nor a permanent place of business activity in the territory of Poland
- Taxpayers who do not have the seat of their economic activity in the territory of Poland but have a permanent place of business activity in Poland if this is not connected with the invoiced supply of goods or the provision of services.
We can assist you during implementation a system to issue e-invoices in your entity.Hubert Kaczyński, Tax Advisor, ECOVIS Poland, Warsaw, Poland
When does the KSeF obligation apply
From 2026 onwards, the mandatory use for taxpayers will be staggered. Thus, the KSeF will be mandatory:
- From 1 February 2026 for large entities (who exceeded PLN 200 million in turnover in the previous year)
- From 1 April 2026 for all entities
Challenges related to the implementation of the system
The key challenge associated with the regulation is ensuring the accuracy and completeness of the data contained in the e-invoice.
Adapting a company to issue and receive e-invoices will not only require the implementation of modifications to IT systems but also the introduction of appropriate changes to business processes for issuing, receiving and circulating invoices, as well as to contracts and regulations.
KSef vs. the VIDA package
The Ministry of Finance has no plans to abandon the mandatory implementation of KSeF or to postpone it until the EU legislation related to the so-called VIDA package comes into force.
ViDA (VAT in the Digital Age) is a package published on 8 December 2022 by the European Commission, which is linked to the EU’s goal of establishing a smoothly functioning internal market within VAT, which involves mandatory e-invoicing in the EU.
The Ministry of Finance assures that the implementation of the ViDA package will not change the functionality of KSeF. According to the Ministry, the Polish system will be able to meet the requirements for issuing e-invoices and the reporting data for EU purposes. Furthermore, it out that the EU e-invoice format under ViDA will be mostly mandatory for cross-border transactions, while KSeF will remain a national tool.
For further information please contact:
Hubert Kaczyński, Tax Advisor, ECOVIS Poland, Warszawa, Poland
Email: hubert.kaczynski@ecovis.pl
