Poland's e-invoicing regulation timeline

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Invoicing compliance in Poland

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Timeline

Current and upcoming regulation for Poland.

B2BB2GPoland

E-invoicing systems enforced to date
Existing systems enforced in Poland regarding e-invoicing and fiscalization.

System	Description	Invopop Coverage
PEF	XML-based format for B2G invoices used on the government’s PEF platform	Yes
KSeF	Mandatory e-invoicing for B2B transactions	Yes

KSeF 2.0

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PEF

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B2BPoland

KSeF enforced for B2B companies

All companies with a NIP code (a Polish tax identification number) are required to receive e-invoices.
Large companies with annual sales exceeding PLN 200 million (~€47 million) in 2024 are required to issue e-invoices.

System	Description	Invopop Coverage
Poland	XML-based format for B2B invoices used on the government’s KSeF platform.	Yes

B2BPoland

KSeF enforced for all other taxable companies
The majority of tax paying companies are required to issue e-invoices via KSeF.

B2BPoland

KSeF enforced for Micro entrepreneurs
Micro entrepreneurs with individual invoices under PLN 450 (~~€105) and monthly sales under PLN 10,000 (~~€2,350) are required to issue e-invoices.

B2BPoland

KSeF enforced for cash register receipts
Cash register receipts up to PLN 10,000 (~€2,350) per month can be issued outside of KSeF until 31 Dec 2026. In the new year, receipts will need to be reported through KSeF to be compliant.