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E-billing compliance Poland

Note: For the most current status, consult the European Commission website .

Latest update (January 2024): Due to the many critical errors discovered, the Polish government has decided, after an analysis, to postpone the introduction of KSeF.

Despite the postponement, the system will still go live. The government will now conduct an external audit and launch a public consultation with the business community to further optimize the system.

Taxpayers were previously required to issue and receiving e-invoices in KSeF from July 2024. According to the announcement, this obligation has been postponed beyond 2024, and a new implementation date will be announced.

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On Aug. 4, 2023, the President of the Republic of Poland signed the Law amending the taxation of goods and services, including the mandatory use of e-invoices. All companies based in Poland, including SMEs, must adopt the KSeF system.

Poland adopted Peppol for B2G e-invoicing in November 2019. The course is now set for a nationwide requirement for B2B e-invoicing. For this purpose, the National System for e-Invoicing (KSeF - Krajowy System e-Faktur) is currently being created, which will be mandatory for all taxpayers doing business in Poland.

Along with the amended law, taxpayers will have to use the KSeF system to issue and receiving e-invoices from July 2024. For VAT-exempt companies, the system will become mandatory from January 2025.