E-invoicing checker · Poland

Poland's e-invoicing deadlines

Receiving through KSeF becomes mandatory for everyone on 1 February 2026. Issuing is phased by 2024 turnover. It starts 1 February 2026 above PLN 200,000,000, 1 April 2026 for everyone else.

Receiving

Every taxpayer must be able to receive invoices through KSeF from 1 February 2026, with no size phasing, under the ustawa z dnia 5 sierpnia 2025 r. amending the VAT act (Dz.U. 2025 poz. 1203).

Issuing

Issuing is phased by turnover; it does not depend on company size. Article 145l lets a taxpayer keep issuing outside KSeF between 1 February and 31 March 2026 only if its total sales including VAT did not exceed PLN 200,000,000 in 2024. The issuing obligation then starts 1 February 2026 above that threshold, and 1 April 2026 for everyone else.

Format

KSeF invoices are structured to FA(3), a national schema of the Ministry of Finance, and are not an implementation of EN 16931, UBL or UN/CEFACT CII. Poland’s EN 16931 channel is a separate system, PEF, used for business-to-government invoicing under Directive 2014/55/EU, and it is not interchangeable with KSeF.

Channel

The required channel is KSeF, the national system itself. EUInvoice does not transmit invoices to KSeF and does not produce FA(3) documents.

What this does not cover

This page does not cover the KSeF API, authentication to KSeF, KSeF’s offline modes, or the reliefs running to the end of 2026 (articles 145m and 145n) in detail.

Checked on 2026-09-10.