Poland

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Developer	Invopop
Category	Government
Scope	B2B
Country	Poland

KSeF (Krajowy System e-Faktur) 2.0 is Poland’s mandatory national e-invoicing system operated by the Ministry of Finance. The system uses the FA(3) XML schema format for structured invoice data and provides real-time clearance for all B2B invoices.Electronic invoicing in Poland operates on a clearance model whereby every invoice must be validated against the FA(3) schema and business rules in real-time. Validated invoices receive a unique KSeF ID and official timestamp. The platform provides secure archiving for issued and received e-invoices.Invoices are encoded in FA(3), a strict XML format published and maintained by Polish tax authorities. The schema enforces standardized fields for both domestic and cross-border transactions, including buyer/seller data, VAT details, and item lines.Key Features

Party Registration: Register suppliers in the KSeF system with their Polish Tax ID (NIP).
API Certificate Upload: Upload KSeF certificates, private keys, and passwords programmatically via API for automated integration.
Workflow Automation: Automated workflows for registering parties, issuing invoices, and importing received invoices through the KSeF 2.0 system.
Real-Time Validation: Every invoice is validated in real-time against the FA(3) schema and business rules, ensuring compliance with Polish e-invoicing regulations.
Invoice Import & Sync: Automatically poll KSeF for received invoices and import them into Invopop in GOBL format.
Legally Compliant PDF Invoices: Invoices are generated with all mandatory fields and FA(3) QR codes linked to the KSeF portal.
FA(3) XML Generation: Compliant XML generation is supported for the KSeF FA(3) schema.
QR Code: Generates the FA(3) QR code according to KSeF specifications.
KSeF 2.0 Integration: Direct integration with KSeF 2.0, Poland’s official national platform for electronic invoicing.

KSeF 2.0 Environment SupportInvopop supports KSeF 2.0 in sandbox (test and demo modes) and production environments. In sandbox, you can choose between test mode (with automatically generated certificates) or demo mode (simulating the real production flow). In production, all suppliers are registered directly with the KSeF production system.

Make sure to check out our Poland Guide for instructions on how to register suppliers, issue invoices, and set up your workflows.

FAQ

Invoicing questions

What happens when I send an invoice to a foreign recipient?

International (cross-border) invoices are handled just like domestic invoices in KSeF:

The invoice is created in GOBL with the foreign recipient’s details
It’s converted to FA(3) XML format and submitted to KSeF
KSeF validates and clears the invoice, assigning a unique KSeF ID
The invoice is registered in the KSeF system

However, since foreign recipients cannot access KSeF, you must deliver the invoice through other channels (email, EDI, etc.). Include the KSeF QR code in the delivery for verification purposes.

What's the difference between test, demo, and production environments?

Test mode (sandbox only): Uses self-signed certificates generated automatically by Invopop. Perfect for quick testing without accessing the KSeF portal. Invoices are not sent to real KSeF servers.Demo mode (sandbox only): Connects to the official KSeF Demo Portal. Requires manual certificate generation, simulating the full production flow in a safe test environment.Production mode (live workspace): Connects to the live KSeF Portal. Requires valid company credentials and certificates. All invoices are submitted to the official KSeF system.

Use test mode for initial integration testing, then switch to demo mode when you’re ready to simulate the real certificate flow before going live.

What KSeF applications and portals are available?

Official KSeF applications:

KSeF Taxpayer Application – the main portal with all functionalities
KSeF Mobile Application – a mobile app for on-the-go access
e-mikrofirma – a simplified portal aimed at micro-entrepreneurs

For testing:

KSeF Demo Portal – demo environment for testing

How do I configure my workspace for Polish invoicing?

Install the KSeF Poland app, register your supplier (Test, Demo, or Production environment), and run invoices through the Send Invoice workflow. Each environment requires its own NIP and certificate setup.

I get a "failed to create session (Status 403 Forbidden)" error when sending an invoice to KSeF. What does it mean?

This error means the uploaded KSeF certificate does not have the required permissions to issue invoices. This typically happens when the certificate was uploaded by someone who is not the company administrator and only has limited permissions granted by the main company account.The KSeF certificate uploaded to Invopop must belong to either:

The company account directly logged into KSeF, or
An entity that has both InvoiceRead and InvoiceWrite permissions (managed within KSeF)

To resolve this, you have two options:

Grant permissions in KSeF: The company admin (or whoever has direct access to the KSeF company account) grants InvoiceRead and InvoiceWrite permissions to the user who uploaded the certificate to Invopop. This can be done from the KSeF application portal and requires no further action in Invopop (no need to unregister/register).
Re-register with a new certificate: Unregister the supplier in Invopop and register it again using a certificate generated from the main KSeF company account (or another account with the required permissions).

Where do I find Poland-specific GOBL documentation?

See the Poland tax regime in GOBL for tax categories and NIP rules. The pl-favat-v3 addon documents the FA(3) schema fields required for KSeF.

Receiving questions

How do I import received invoices from suppliers?

Invopop automatically imports received invoices through a polling service:

Configure polling interval during party registration (hourly, daily, weekly, or monthly)
Set up the sync workflow to query KSeF for new invoices
Configure the import workflow to convert FA(3) XML to GOBL format
Link the workflows in the Poland app configuration

The system automatically checks KSeF at your chosen interval and imports any new invoices to your configured folder.For manual import, use the API to trigger import jobs with specific KSeF numbers or date ranges. See the Import Received Invoices section in the guide.

Can I import historical invoices or backfill missed invoices?

Yes. You can manually trigger a sync workflow to import invoices from a specific date range using the Create a Job endpoint.Pass the from and upto date parameters to sync all invoices received within that period:

{
  "workflow_id": "YOUR_SYNC_WORKFLOW_ID",
  "entry_id": "YOUR_PARTY_ENTRY_ID",
  "args": {
    "from": "2026-01-01T00:00:00Z",
    "upto": "2026-01-31T23:59:59Z"
  }
}

This is useful for backfilling invoices after a polling outage or importing historical data before enabling automatic polling.

How do I know if my automatic invoice import is working?

Check these indicators:

Polling configuration: Verify the polling interval is set in your party registration workflow configuration
App configuration: Confirm the Poland app has your sync workflow configured
Recent imports: Check the “Invoices · Expenses” folder for newly imported invoices
Job logs: Review job logs in the Console for sync and import workflow executions
Error notifications: Set up email or Slack notifications in your workflow error handling to alert you of failures

Test the import by manually triggering the sync workflow with a date range that includes known received invoices.

What format do received KSeF invoices arrive in?

FA(3) XML conforming to the Ministry of Finance schema. Each invoice carries a unique KSeF reference (numer KSeF) plus the issuer’s signature and a QR code linking to the public verification page.

How does Invopop convert received Polish invoices into GOBL?

Inbound FA(3) XMLs are parsed via gobl.favat. Tax rates, line items, and parties map onto GOBL fields; the original signed XML is preserved as a silo entry attachment.

Registering supplier questions

Why did my supplier registration fail?

Common reasons for registration failures:

Certificate and private key mismatch: Ensure you uploaded both files from the same certificate generation
Incorrect password: Verify the password matches what you set during certificate generation
Future start date: Certificate start date must be today or in the past
Wrong portal environment: Demo certificates won’t work with production, and vice versa
File encoding issues: For API uploads, ensure files are properly base64-encoded
Expired certificate: Check that the certificate is still valid
Invalid NIP: Verify the Polish Tax ID is correct and has access to KSeF

Check the workflow error logs in the Invopop Console for detailed error messages that can help diagnose the specific issue.

I don't have a Polish NIP for testing. How can I get one?

For sandbox testing:

Test mode: Generate fake NIPs at http://generatory.it/. These work immediately with self-signed certificates.
Demo mode: You need a real NIP with access to the KSeF Demo Portal.

How do I onboard a new supplier in Poland?

Choose an environment (Test, Demo, or Production). Generate a KSeF certificate from the relevant portal (or use a self-signed cert in Test mode), upload it to Invopop with the matching password, and register the supplier through the KSeF Register Supplier workflow.

What certificates does KSeF require to authenticate a supplier?

A KSeF certificate exported as PKCS#12 (.p12) with password, generated through the KSeF Application Portal (or auto-generated by Invopop in Test mode). The certificate must have InvoiceRead + InvoiceWrite permissions.

How are supplier credentials stored in Invopop for Poland?

The KSeF certificate (PKCS#12 .p12 with password) is stored encrypted at rest. Invopop uses it to authenticate session creation with KSeF on the supplier’s behalf; the password is never returned in API responses.

More answers in our Poland FAQ section

The following workflows are available to make your integration easier. Use them as templates to build upon.

Poland party registration workflow

This workflow registers a supplier in the KSeF system.

Example Register supplier for KSeF (send) workflow

{
    "name": "Register for KSeF (Send)",
    "description": "Register a party in KSeF for sending e-invoices",
    "schema": "org/party",
    "steps": [
        {
            "id": "f6ca2240-fb6b-11f0-b2f4-37a8eb8f9eb9",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "f7315970-fb74-11f0-8137-27e02839a7ca",
            "name": "Register for KSeF",
            "provider": "gov-pl.register"
        },
        {
            "id": "3166cb10-fdba-11f0-a562-870ebfef62f3",
            "name": "Wait for KSeF Certificate Upload",
            "provider": "gov-pl.wait.upload"
        },
        {
            "id": "f0b45d30-fb6b-11f0-b2f4-37a8eb8f9eb9",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            }
        }
    ],
    "rescue": [
        {
            "id": "ebf99440-fb6b-11f0-b2f4-37a8eb8f9eb9",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

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Poland invoice sending workflow

This workflow automates FA(3) Polish invoice processing and tax compliance.

Example Send KSeF invoice workflow

{
    "name": "Send KSeF invoice",
    "description": "Generate FAVAT (3) XML and send it to KSeF",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "20bbac70-fb6e-11f0-8a4e-79beeb9e3cf2",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "9b5f5330-fb70-11f0-bcdd-bdb71eaf1fb4",
            "name": "Add Sequential Code",
            "provider": "sequence.enumerate",
            "summary": "Dynamic · KSeF · 000001",
            "config": {
                "name": "KSeF",
                "padding": 6,
                "start": 1
            }
        },
        {
            "id": "2f41c860-fb6e-11f0-8a4e-79beeb9e3cf2",
            "name": "Sign Envelope",
            "provider": "silo.close"
        },
        {
            "id": "2b064190-fb6e-11f0-8a4e-79beeb9e3cf2",
            "name": "Generate FA_VAT v3 XML",
            "provider": "gov-pl.generate"
        },
        {
            "id": "36ec8550-fb6e-11f0-8a4e-79beeb9e3cf2",
            "name": "Send FA_VAT v3 XML to KSeF",
            "provider": "gov-pl.send"
        },
        {
            "id": "3a3e2150-fb6e-11f0-8a4e-79beeb9e3cf2",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `sent`{.state .sent}",
            "config": {
                "state": "sent"
            }
        }
    ],
    "rescue": [
        {
            "id": "3eca1210-fb6e-11f0-8a4e-79beeb9e3cf2",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

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Poland invoice import workflow

This workflow imports a received invoice from KSeF and converts it to GOBL format.

Example Import KSeF invoice workflow

{
    "name": "Import KSeF invoice",
    "description": "Import a received invoice from KSeF",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "ba8faad0-01d7-11f1-8b4e-fdb288ce1d84",
            "name": "Import invoice from KSeF",
            "provider": "gov-pl.import"
        },
        {
            "id": "5efe18e0-01e7-11f1-8a2b-3f4babb9af4d",
            "name": "Set Folder",
            "provider": "silo.folder",
            "summary": "Set folder to `Invoices · Expenses`{.font-medium}",
            "config": {
                "folder": "expenses"
            }
        },
        {
            "id": "653ff700-01e7-11f1-8a2b-3f4babb9af4d",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            }
        }
    ],
    "rescue": [
        {
            "id": "7d993da0-0275-11f1-94f6-05637523f70d",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

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Poland invoice sync workflow

This workflow syncs all received invoices for a party within a specific time range and creates import jobs for each invoice found.

Example Sync Received invoices from KSeF workflow

{
    "name": "Sync Received invoices from KSeF",
    "description": "Create import jobs for each received invoice of a party in KSeF",
    "schema": "org/party",
    "steps": [
        {
            "id": "5bddfd40-0220-11f1-bd80-c7df39ccdf0b",
            "name": "Sync received invoices from KSeF",
            "provider": "gov-pl.sync"
        }
    ],
    "rescue": []
}

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The following examples show partial GOBL documents you can copy and paste directly into the Invopop Console or store via the API as silo entries.

B2B Standard Invoice

In this example, we’re issuing a standard B2B invoice from a Polish supplier to another Polish business customer.Notice:

the minimal version (ksef-b2b-standard.min.mdx) contains only the essential fields required to create the invoice,
the pl-ksef-v1 addon ensures the document will be validated using the KSeF rules built into the GOBL library,
there are no totals or calculations in the minimal version; all these will be calculated automatically when running gobl build,
the built version (ksef-b2b-standard.mdx) shows the normalized document with calculated totals, line item sums, tax breakdowns, and automatically generated fields like i (line index), sum, and total, and,
make sure to process it with the “Issue KSeF invoice” workflow created during setup.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "PL",
  "$addons": [
    "pl-favat-v3"
  ],
  "series": "INVOICE",
  "code": "001",
  "issue_date": "2026-01-20",
  "supplier": {
    "name": "Testowa Firma Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "9876543210"
    },
    "addresses": [
      {
        "street": "ul. Główna 1",
        "locality": "Warsaw",
        "code": "00-001",
        "country": "PL"
      }
    ],
    "emails": [
      {
        "addr": "kontakt@testowa.pl"
      }
    ]
  },
  "customer": {
    "name": "Klient Testowy Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "1111111111"
    },
    "addresses": [
      {
        "street": "ul. Testowa 10",
        "locality": "Kraków",
        "code": "30-001",
        "country": "PL"
      }
    ]
  },
  "lines": [
    {
      "quantity": "10",
      "item": {
        "name": "Software Development Services",
        "price": "100.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general",
          "key": "standard"
        }
      ]
    },
    {
      "quantity": "5",
      "item": {
        "name": "Consulting Services",
        "price": "150.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "reduced",
          "key": "standard"
        }
      ]
    }
  ],
  "payment": {
    "instructions": {
      "key": "credit-transfer",
      "detail": "Transfer payment to our bank account",
      "credit_transfer": [
        {
          "iban": "PL61109010140000071219812874",
          "name": "Testowa Firma Sp. z o.o."
        }
      ]
    }
  }
}

B2B Reverse Charge Invoice

In this example, we’re issuing a reverse charge invoice from a Polish supplier to a customer in another EU member state.Notice:

the customer has a valid EU VAT ID, indicating the transaction is subject to reverse charge mechanism,
the minimal version contains only essential fields; totals and tax calculations are omitted,
when running gobl build, the system automatically calculates totals, applies reverse charge rules, and normalizes the document,
the built version shows all calculated fields including the reverse charge indicator, tax breakdowns, and final totals, and,
the invoice is validated using the KSeF rules to ensure compliance with Polish e-invoicing requirements.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "PL",
  "$addons": [
    "pl-favat-v3"
  ],
  "$tags": [
    "reverse-charge"
  ],
  "series": "RC",
  "code": "001",
  "issue_date": "2026-01-20",
  "supplier": {
    "name": "Testowa Firma Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "9876543210"
    },
    "addresses": [
      {
        "street": "ul. Główna 1",
        "locality": "Warsaw",
        "code": "00-001",
        "country": "PL"
      }
    ]
  },
  "customer": {
    "name": "EU Business GmbH",
    "tax_id": {
      "country": "DE",
      "code": "111111125"
    },
    "addresses": [
      {
        "street": "Hauptstraße 100",
        "locality": "Berlin",
        "code": "10115",
        "country": "DE"
      }
    ]
  },
  "lines": [
    {
      "quantity": "1",
      "item": {
        "name": "IT Services - EU Reverse Charge",
        "price": "5000.00"
      },
      "taxes": [
        {
          "cat": "VAT",
          "key": "reverse-charge"
        }
      ]
    }
  ],
  "notes": [
    {
      "key": "legal",
      "text": "Reverse charge mechanism applies - VAT to be accounted for by the customer."
    }
  ]
}

B2B Credit Note

In this example, we’re issuing a credit note to correct or refund a previous invoice.Notice:

the type field is set to credit-note to indicate this is a corrective document,
the preceding field references the original invoice being corrected,
the minimal version contains only the essential fields; calculations are handled by GOBL,
when running gobl build, the system automatically calculates negative totals, tax refunds, and validates the credit note structure,
the built version shows all calculated fields including negative amounts for the refund, and,
the document is validated using the KSeF rules to ensure compliance with Polish credit note requirements.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "PL",
  "$addons": [
    "pl-favat-v3"
  ],
  "type": "credit-note",
  "series": "KOR",
  "code": "001",
  "issue_date": "2026-01-20",
  "preceding": [
    {
      "type": "standard",
      "issue_date": "2026-01-20",
      "series": "INVOICE",
      "code": "001",
      "reason": "Price correction",
      "stamps": [
        {
          "prv": "favat-ksef-number",
          "val": "1234567890-20260120-ABCD1234-EF"
        }
      ],
      "ext": {
        "pl-favat-effective-date": "1"
      }
    }
  ],
  "supplier": {
    "name": "Testowa Firma Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "9876543210"
    },
    "addresses": [
      {
        "street": "ul. Główna 1",
        "locality": "Warsaw",
        "code": "00-001",
        "country": "PL"
      }
    ]
  },
  "customer": {
    "name": "Klient Testowy Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "9876543210"
    },
    "addresses": [
      {
        "street": "ul. Testowa 10",
        "locality": "Kraków",
        "code": "30-001",
        "country": "PL"
      }
    ]
  },
  "lines": [
    {
      "quantity": "10",
      "item": {
        "name": "Software Development Services",
        "price": "10.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general",
          "ext": {
            "pl-favat-tax-category": "1"
          }
        }
      ]
    }
  ]
}

B2B Prepayment Invoice (Faktura Zaliczkowa)

In this example, we’re issuing a prepayment invoice to document an advance payment received before completing the delivery of goods or services.Notice:

the $tags field includes partial, which tells the FA_VAT addon to classify this as a ZAL (Faktura Zaliczkowa) document type,
the payment.advances array records the advance payment details, including the mandatory date field and a percent of the total,
GOBL automatically calculates the advance amount from the percentage and deducts it from the payable total to produce the due amount,
the built version shows "pl-favat-invoice-type": "ZAL" automatically set in the tax extensions, and,
after sending this invoice through KSeF, reference the assigned KSeF number in the subsequent settlement invoice.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "PL",
  "$addons": [
    "pl-favat-v3"
  ],
  "$tags": ["partial"],
  "series": "ZAL",
  "code": "001",
  "issue_date": "2026-01-20",
  "supplier": {
    "name": "Testowa Firma Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "9876543210"
    },
    "addresses": [
      {
        "street": "ul. Główna 1",
        "locality": "Warsaw",
        "code": "00-001",
        "country": "PL"
      }
    ]
  },
  "customer": {
    "name": "Klient Testowy Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "1111111111"
    },
    "addresses": [
      {
        "street": "ul. Testowa 10",
        "locality": "Kraków",
        "code": "30-001",
        "country": "PL"
      }
    ]
  },
  "lines": [
    {
      "quantity": "10",
      "item": {
        "name": "Software Development Services",
        "price": "100.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general",
          "key": "standard"
        }
      ]
    }
  ],
  "payment": {
    "advances": [
      {
        "key": "credit-transfer",
        "description": "Advance payment for software development project",
        "date": "2026-01-20",
        "percent": "50%"
      }
    ],
    "instructions": {
      "key": "credit-transfer",
      "credit_transfer": [
        {
          "iban": "PL61109010140000071219812874",
          "name": "Testowa Firma Sp. z o.o."
        }
      ]
    }
  }
}

B2B Settlement Invoice (Faktura Rozliczeniowa)

In this example, we’re issuing a settlement invoice to finalize a transaction after one or more advance payments have been made.Notice:

the $tags field includes settlement, which tells the FA_VAT addon to classify this as a ROZ (Faktura Rozliczeniowa) document type,
the preceding field references the original prepayment invoice, including its KSeF number stamp,
the payment.advances array records the previously paid advance amount, which GOBL deducts from the total to calculate the remaining due,
the line items represent the full value of the delivered goods or services, and,
the built version shows "pl-favat-invoice-type": "ROZ" automatically set in the tax extensions.

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$regime": "PL",
  "$addons": [
    "pl-favat-v3"
  ],
  "$tags": ["settlement"],
  "series": "ROZ",
  "code": "001",
  "issue_date": "2026-02-15",
  "preceding": [
    {
      "type": "standard",
      "issue_date": "2026-01-20",
      "series": "ZAL",
      "code": "001",
      "stamps": [
        {
          "prv": "favat-ksef-number",
          "val": "9876543210-20260120-ABCD1234-EF"
        }
      ]
    }
  ],
  "supplier": {
    "name": "Testowa Firma Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "9876543210"
    },
    "addresses": [
      {
        "street": "ul. Główna 1",
        "locality": "Warsaw",
        "code": "00-001",
        "country": "PL"
      }
    ]
  },
  "customer": {
    "name": "Klient Testowy Sp. z o.o.",
    "tax_id": {
      "country": "PL",
      "code": "1111111111"
    },
    "addresses": [
      {
        "street": "ul. Testowa 10",
        "locality": "Kraków",
        "code": "30-001",
        "country": "PL"
      }
    ]
  },
  "lines": [
    {
      "quantity": "10",
      "item": {
        "name": "Software Development Services",
        "price": "100.00",
        "unit": "h"
      },
      "taxes": [
        {
          "cat": "VAT",
          "rate": "general",
          "key": "standard"
        }
      ]
    }
  ],
  "payment": {
    "advances": [
      {
        "description": "Advance payment per ZAL/001",
        "date": "2026-01-20",
        "amount": "615.00"
      }
    ],
    "instructions": {
      "key": "credit-transfer",
      "credit_transfer": [
        {
          "iban": "PL61109010140000071219812874",
          "name": "Testowa Firma Sp. z o.o."
        }
      ]
    }
  }
}

B2C Invoice (voluntary)

B2C invoices are excluded from the mandatory e-invoicing requirement. The tax authority already receives B2C sales data through online fiscal cash registers that transmit receipts to the Central Repository of Cash Registers (CRK). However, businesses may voluntarily issue B2C invoices through KSeF.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "PL",
    "$addons": [
        "pl-favat-v3"
    ],
    "$tags": [
        "simplified"
    ],
    "uuid": "019c2849-dd61-7001-8c88-3c6d1aa83f8a",
    "type": "standard",
    "series": "SIMPLE",
    "code": "236",
    "issue_date": "2026-02-04",
    "currency": "PLN",
    "tax": {
        "ext": {
            "pl-favat-invoice-type": "UPR"
        }
    },
    "supplier": {
        "name": "Testowa Firma Sp. z o.o.",
        "tax_id": {
            "country": "PL",
            "code": "9551893317"
        },
        "addresses": [
            {
                "street": "ul. Główna 1",
                "locality": "Warsaw",
                "code": "00-001",
                "country": "PL"
            }
        ],
        "emails": [
            {
                "addr": "kontakt@testowa.pl"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "10",
            "item": {
                "name": "Software Development Services",
                "price": "100.00",
                "unit": "h"
            },
            "sum": "1000.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "standard",
                    "rate": "general",
                    "percent": "23.0%",
                    "ext": {
                        "pl-favat-tax-category": "1"
                    }
                }
            ],
            "total": "1000.00"
        },
        {
            "i": 2,
            "quantity": "5",
            "item": {
                "name": "Consulting Services",
                "price": "150.00",
                "unit": "h"
            },
            "sum": "750.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "standard",
                    "rate": "reduced",
                    "percent": "8.0%",
                    "ext": {
                        "pl-favat-tax-category": "2"
                    }
                }
            ],
            "total": "750.00"
        }
    ],
    "payment": {
        "instructions": {
            "key": "credit-transfer",
            "detail": "Transfer payment to our bank account",
            "credit_transfer": [
                {
                    "iban": "PL61109010140000071219812874",
                    "name": "Testowa Firma Sp. z o.o."
                }
            ],
            "ext": {
                "pl-favat-payment-means": "6"
            }
        }
    },
    "totals": {
        "sum": "1750.00",
        "total": "1750.00",
        "taxes": {
            "categories": [
                {
                    "code": "VAT",
                    "rates": [
                        {
                            "key": "standard",
                            "ext": {
                                "pl-favat-tax-category": "1"
                            },
                            "base": "1000.00",
                            "percent": "23.0%",
                            "amount": "230.00"
                        },
                        {
                            "key": "standard",
                            "ext": {
                                "pl-favat-tax-category": "2"
                            },
                            "base": "750.00",
                            "percent": "8.0%",
                            "amount": "60.00"
                        }
                    ],
                    "amount": "290.00"
                }
            ],
            "sum": "290.00"
        },
        "tax": "290.00",
        "total_with_tax": "2040.00",
        "payable": "2040.00"
    }
}

For more examples and detailed documentation, visit the Poland Guide.

🇵🇱 Invopop resources for Poland


Compliance	Invoicing compliance in Poland Compliance timeline
Apps	Poland
Guides	Poland Guide
FAQ	Poland FAQ
GOBL	Poland Tax Regime Polish KSeF FA(3) Addon

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