# Poland — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Poland.

Country: Poland
ISO 3166-1 alpha-2: PL
Region: Europe
Currency: PLN
Invopop coverage: Covered — available in production
Tax authority: Ministerstwo Finansów
Tax authority website: https://efaktura.gov.pl/
Archiving period: 10 years in KSeF; no separate archival duty for structured XML
E-signature requirement: not_required
Last updated: 2026-08-19 10:26:11

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | FA(3) XML | PEF (synchronized with KSeF) | Clearance | — | Mandatory for B2G invoices since 2019 |
| B2B | Mandatory | FA(3) XML | KSeF | Clearance | — | Phased Feb 2026–2027: large companies (above PLN 200M 2024 sales) 1 Feb 2026, other taxable companies 1 Apr 2026, micro entrepreneurs 1 Jan 2027; all businesses must receive from 1 Feb 2026 |
| B2C | Not required | — | — | — | — | — |
| E-Reporting | Mandatory | SAF-T (XML) | — | — | — | Mandatory since 2020 for all taxpayers; JPK_V7M monthly or JPK_V7K quarterly |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### KSeF

Poland's mandatory national clearance system run by the Ministry of Finance. Invopop converts invoices to FA(3) XML, submits them to KSeF in real time, and returns the unique KSeF ID and verification QR code before the invoice reaches the buyer.

- **Real-time clearance** — Submit to KSeF and receive a unique KSeF ID before the invoice is delivered.
- **FA(3) XML** — GOBL is converted into Poland's mandatory FA(3) schema, ready for KSeF validation.
- **QR code** — Every invoice carries the FA(3) QR code so recipients, including international buyers, can verify it against KSeF.
- **Invoice reception** — Poll KSeF on a schedule and import received invoices into your accounts payable workflow as GOBL.
- **Certificate management** — Upload and manage KSeF authentication certificates securely via the API.

Docs: https://docs.invopop.com/apps/poland

### FA(3)

The structured XML schema that KSeF validates against, published by the Polish Ministry of Finance. Invopop maps GOBL to FA(3) using the pl-favat-v3 addon, validates it in real time, and returns the KSeF ID, official timestamp, and verification QR code.

- **FA(3) XML** — Invopop encodes invoices in FA(3), the schema KSeF 2.0 validates against, using the GOBL pl-favat-v3 addon.
- **Real-time validation** — Each document is validated against the FA(3) schema and KSeF business rules at submission.
- **QR code** — Invopop generates the FA(3) QR code linked to the KSeF verification portal.
- **Unit-of-measure handling** — Both canonical UN/ECE codes and Polish free-form labels are supported.

Docs: https://docs.invopop.com/apps/poland

### PDF

The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.

- **Every field, every format** — PDFs include every field the destination country requires, automatically.
- **Localized in 10+ languages** — Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
- **Built-in email delivery** — Invoices are emailed directly to clients from Invopop's domain or your own.
- **Invoices, credit notes and more** — Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
- **Customisable templates** — Templates support logo configuration, standard page layouts, and per-locale formatting.
- **Built on GOBL** — Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 2019 — B2G e-invoicing mandatory

Invoices to Polish public authorities are issued through the PEF platform.

### 2020 — SAF-T reporting mandatory

JPK_V7M (monthly) and JPK_V7K (quarterly) SAF-T reporting became mandatory for all taxpayers.

### 1 NOV 2025 — KSeF certificates available

KSeF authentication certificates became available to download online ahead of the B2B mandate.

### NOW — E-invoicing systems enforced to date

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

| System | Invopop support | Notes |
|---|---|---|
| PEF | supported | XML-based format for B2G invoices used on the government's PEF platform |
| KSeF | TBD | Mandatory e-invoicing for B2B transactions |

### 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 | Invopop support | Notes |
|---|---|---|
| Poland | supported | XML-based format for B2B invoices used on the government's KSeF platform. |

### 1 APR 2026 — KSeF enforced for all other taxable companies

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.

### 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.

### 31 DEC 2026 — Simplified-invoice transition ends

Receipts including a buyer NIP below PLN 450 remain compliant as simplified invoices until this date.

## Integrations

- Ksef

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## Source

- Canonical page (human): https://www.invopop.com/coverage/poland
- This document (markdown): https://www.invopop.com/coverage/poland.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/poland