Invoicing compliance in Poland
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Timeline
Current and upcoming regulation for Poland.Now
E-invoicing systems enforced to date
Existing systems enforced in Poland regarding e-invocing and fiscalization.
Existing systems enforced in Poland regarding e-invocing and fiscalization.
1 Feb 2026
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 |
1 Apr 2026
KSeF enforced for all other taxable companies
The majority of tax paying companies are required to issue e-invoices via KSeF.
The majority of tax paying companies are required to issue e-invoices via KSeF.
1 Jan 2027
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.
Micro entrepreneurs with individual invoices under PLN 450 (~~€105) and monthly sales under PLN 10,000 (~~€2,350) are required to issue e-invoices.
1 Jan 2027
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.
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.