Poland e-Invoicing

Poland’s shift to mandatory e-invoicing is reshaping B2B transactions. Look into the specifics of Poland’s e-invoicing regulations and explore how SNI’s solution helps businesses stay fully compliant with the country’s requirements.

Invoicing Regulation Overview

Poland B2B e-invoicing (called e-faktura or faktura ustrukturyzowana)

After the recent VAT declaration about JPK-V7M/VDEK, the Polish government announced B2B e-invoicing via a central governmental platform would begin from January 2023 through the National Electronic Invoicing System (KseF). KSeF has been available for voluntary use since January 2022, while the mandatory rollout starts in phases from February 2026.

The newly introduced e-invoicing clearance system is similar to Italy’s SDI. In addition to e-invoicing, the logical structure was published in late 2021 on the government website.

What is e-invoicing in Poland?

Electronic invoicing involves the exchange of electronic invoice documents between suppliers and buyers. An e-invoice is issued, transmitted, and received in a structured data format, allowing for automatic and electronic processing, as defined in Directive 2014/55/EU.

KSeF introduces a real-time clearance model, which requires that each invoice be validated by the Polish Tax Authority before it can be issued to the buyer. 

Validation involves real-time checks on the semantic accuracy of the invoice, including:

• Whether mandatory fields are completed
• Whether numerical fields contain valid numbers or
• Whether character limits are respected

Once an invoice is approved, KSeF assigns a unique KSeF number, confirming its official registration in the system. The KSeF number uniquely identifies each validated invoice within the KSeF system. Without successful registration in KSeF and assignment of the KSeF number, an in-scope structured invoice is not considered issued under the mandate.

All validated invoices are stored within a central portal. Both sellers and buyers can log in to access their respective invoice records.

Invoices shared outside of KSeF for business purposes, such as PDF visualizations, do not replace the structured invoice registered in KSeF. Where required, they should include the KSeF number and QR code to enable verification within the system.

What are the rules for e-invoices in Poland?

On the technical side, KSeF enables API-based integration, allowing businesses to connect their invoicing systems directly without needing to manually upload files.

This includes Automatic submission of outbound invoices and Automated retrieval of inbound invoices. 

KSeF operates through Demo, Test, Pre-production, and Production environments, depending on the phase and technical use case.

To submit an invoice, the taxpayer or authorized user must first authenticate with KSeF. Authentication methods include qualified electronic signature, qualified electronic seal, trusted signature, and other methods made available by the Ministry of Finance. Token-based access used in earlier versions is being replaced under the KSeF 2.0 model.

Once authenticated, invoices are submitted in XML format. Poland uses a custom FA logical structure. For the mandatory KSeF 2.0 rollout, the applicable structure is FA(3), replacing the earlier FA(2) structure used in the voluntary phase.

The invoices do not require visual stamps or handwritten signatures, as KSeF’s authentication process and system registration ensure compliance.

What are the requirements for e-invoicing in Poland?

Here are the required pieces of information to be included on issued invoices in Poland:

• Date of issue
• Sequential number
• Name and address of both the supplier and the customer
• VAT registration number of the supplier (with prefix)
• VAT registration number of the customer (with prefix)
• Date of supply (if different from the invoice issue date)
• Description of goods or services supplied
• Quantity of goods and measurement units, or nature of services
• Price per unit excluding VAT
• Rebate amounts (if not included in the price per unit)
• Value of goods or services supplied, excluding VAT (net sales value)
• VAT rates
• Total net taxable amount as per VAT rates or exemptions
• VAT relating to different VAT rates

KSeF-specific data required by the FA(3) logical structure, including mandatory invoice, seller, buyer, tax, payment, and technical fields.

When will e-invoices in Poland become mandatory?

Mandatory B2B e-invoices in Poland are being implemented gradually.

From the 1st of February 2026, e-invoicing through KSeF will become mandatory for businesses with annual revenue exceeding PLN 200 million. 

Then, from the 1st of April 2026, the obligation will extend to other VAT-registered businesses. A transitional exemption applies to micro-entrepreneurs whose monthly sales do not exceed PLN 10,000; for this group, the mandatory obligation is postponed until January 1, 2027.

B2C transactions are excluded from the mandate, although companies may choose to issue B2C invoices via KSeF voluntarily. For B2G transactions, suppliers may continue using the existing PEF platform for public procurement invoices, while KSeF may also be used where applicable.

Foreign entities without a fixed establishment in Poland are also exempt from the mandate. The obligation generally applies to taxpayers established in Poland or with a fixed establishment in Poland involved in the transaction.

How can SNI help you?

SNI provides an end-to-end Poland e-Invoicing solution that enables businesses to comply with KSeF requirements for both outbound and inbound invoice processes.

Our solution supports the complete invoice lifecycle, including invoice data extraction, mapping, XML generation, validation, transmission, reception, monitoring, reconciliation, and long-term archiving.

SNI automatically extracts invoice data from ERP systems and generates structured invoice XML in accordance with the applicable Polish FA logical structure, including FA(3) for the KSeF 2.0 mandatory rollout. The solution validates invoice data before transmission, helping users identify missing or incorrect information before submitting invoices to KSeF.

For outbound invoices, SNI transmits structured invoices to KSeF through the appropriate official APIs or web services. The solution monitors KSeF responses, including registration, rejection, and status notifications, and stores the assigned KSeF number for further business, accounting, and audit processes.

For inbound invoices, SNI automatically retrieves supplier invoices from KSeF at regular intervals using the appropriate APIs or web services. The structured XML data is processed and transferred into the relevant ERP modules, enabling downstream approval, posting, and reconciliation processes.

All inbound invoices are displayed on SNI’s Inbound Cockpit, a dedicated interface designed to enhance the user experience and allow efficient management. Each invoice is available in both XML and human-readable HTML/PDF formats, ensuring detailed insight and compliance with regulatory requirements.

SNI’s invoice reconciliation feature offers seamless validation of incoming invoices by automatically matching them with purchase orders, delivery notes, or other internal records. This feature simplifies the validation of incoming invoices, reduces manual effort, and minimizes errors, offering quick resolution. With enhanced accuracy and efficiency, businesses can gain better control over their financial workflows and ensure smooth operations.

SNI’s solution integrates with clients’ systems without the need for updates to existing system versions and is independent of SAP versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as SAP Business Technology Platform (BTP), SAP R/3, and SAP S/4HANA. In addition, SNI provides ERP-independent solutions designed to integrate with any ERP system clients may use.