> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Poland's invoicing e-regulation timeline

> Key dates and milestones for Poland's e-invoicing and e-reporting requirements

<Card title="Invoicing compliance in Poland" icon="book-open-lines" horizontal href="/compliance/poland">
  ← Back to main article
</Card>

## Timeline

Current and upcoming regulation for Poland.

<Update label="Now" tags={["B2B", "B2G", "Poland"]}>
  **E-invoicing systems enforced to date**\
  Existing systems enforced in Poland regarding e-invocing and fiscalization.

  | System        | Description                                                             | Invopop Coverage |
  | ------------- | ----------------------------------------------------------------------- | ---------------- |
  | [PEF](#pef)   | XML-based format for B2G invoices used on the government's PEF platform | Yes              |
  | [KSeF](#ksef) | Mandatory e-invoicing for B2B transactions                              | Coming Q1 2026   |

  <Columns cols="2">
    <Card title="KSeF 2.0 get covered" icon="https://mintlify.s3.us-west-1.amazonaws.com/invopop/timelines/%3C%20ksefIcon%20size=%7B24%7D%20/%3E%20" horizontal href="/apps/poland">
      Get covered →
    </Card>

    <Card title="PEF" icon="https://mintlify.s3.us-west-1.amazonaws.com/invopop/timelines/%3C%20PefIcon%20size=%7B24%7D%20/%3E%20" horizontal href="/apps/poland">
      Get covered →
    </Card>
  </Columns>
</Update>

<Update label="1 Feb 2026" tags={["B2B", "Poland"]}>
  **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](#ksef) | XML-based format for B2B invoices used on the government's KSeF platform. | Yes              |
</Update>

<Update label="1 Apr 2026" tags={["B2B", "Poland"]}>
  **KSeF enforced for all other taxable companies**\
  The majority of tax paying companies are required to issue e-invoices via KSeF.
</Update>

<Update label="1 Jan 2027" tags={["B2B", "Poland"]}>
  **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.
</Update>

<Update label="1 Jan 2027" tags={["B2B", "Poland"]}>
  **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.
</Update>