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Poland has been progressively advancing its e-invoicing framework as part of a broader strategy to enhance financial transparency, combat tax fraud, and streamline business processes. The introduction of the National e-invoicing System (KSeF) has positioned Poland among the leading European countries in digital tax reporting.
While B2G e-invoicing has been mandatory since 2022, the Polish government has taken further steps to extend the requirement to B2B transactions. Initially voluntary, Poland has announced plans to make B2B e-invoicing mandatory, aligning with EU-wide digital transformation goals. The move is expected to significantly reduce VAT fraud and improve tax collection efficiency.
Regulatory authority
The Ministry of Finance of Poland oversees e-invoicing implementation and tax compliance.
E-invoicing requirements
Since January 2022, all public sector entities must receive and process electronic invoices. Suppliers to government agencies must issue invoices through the KSeF platform. B2B e-invoicing, which is currently voluntary, is expected to become mandatory by mid-2024, aligning with Poland’s VAT control strategy.
Accepted invoice formats
Invoices must be issued in FA(2) XML, the national format used for KSeF compliance.
Transmission channels
Invoices must be submitted through the KSeF platform, Poland’s centralized e-invoicing system. Businesses can also use Peppol for cross-border transactions.
Digital signatures
Digital signatures are not required, but businesses can apply them for added security.
Archiving requirements
Electronic invoices must be stored for ten years, ensuring compliance with Polish financial regulations.
How B2B e-invoicing works in Poland
Businesses generate invoices in FA(2) XML format and submit them via the KSeF platform for validation. Once validated, invoices are securely stored and accessible to tax authorities in real time.
How B2G e-invoicing works in Poland
Invoices must be issued through the KSeF system, validated by public authorities, and archived for ten years.
