E-invoicing in Poland: formats and obligations

Poland requires structured e-invoices through the National e-Invoice System (KSeF). Since 1 February 2026 every taxpayer must receive invoices through KSeF, and taxpayers whose 2024 sales exceeded PLN 200 million must issue them there. Most other taxpayers followed on 1 April 2026; those with monthly invoiced sales up to PLN 10,000 gross have until the end of 2026. The invoice format is FA(3).

This page summarises the Ministry of Finance's KSeF site and the European Commission's country sheet, checked on 5 November 2026. It is not tax advice; your doradca podatkowy can tell you how the rules apply to you.

What applies to whom?

Obligation	Who	From	Channel	Status	Source
Receive invoices through KSeF	Taxpayers in scope	1 February 2026	KSeF	in force	Ministry of Finance
Issue invoices in KSeF	Taxpayers whose 2024 sales, including VAT, exceeded PLN 200 million	1 February 2026	KSeF, FA(3)	in force	Ministry of Finance
Issue invoices in KSeF	All other taxpayers in scope	1 April 2026	KSeF, FA(3)	in force	Ministry of Finance
Same, for small monthly sales	Taxpayers whose invoiced sales in a month do not exceed PLN 10,000 gross	1 January 2027	KSeF	in force; until then paper or electronic invoices are allowed	Ministry of Finance
Accept EN 16931 e-invoices	Public contracting authorities	18 April 2019, all by 1 August 2019	PEF, the public e-invoicing platform on Peppol	in force	European Commission

Who is outside KSeF?

The Ministry of Finance lists three groups of exclusions (KSeF, in Polish):

By status: taxpayers without a registered office or fixed establishment in Poland, or whose Polish fixed establishment is not involved in the supply, and invoices to consumers. They may still use KSeF voluntarily.
By procedure: invoices under the non-Union OSS, the import OSS (IOSS), occasional international road passenger transport, and supplies under the EU small-business exemption (SME procedure). These cannot be issued in KSeF.
By regulation: for example motorway tolls and passenger tickets with reduced invoice data, certain exempt financial and insurance services, and some self-billing with foreign parties.

Pro forma invoices, internal documents and debit or credit notes (noty) are not sent to KSeF. Corrective notes (noty korygujące) were abolished on 1 February 2026.

How does KSeF work?

KSeF is a government system for issuing, sending, receiving and storing structured invoices. You sign in with an approved method, such as Profil Zaufany or a qualified signature or seal, and can authorise others, such as an accounting office. KSeF gives each invoice a unique number (KSeF, in Polish).

Invoices to public bodies sent through PEF, the public procurement platform on the Peppol network, are passed to KSeF and, once they have a KSeF number, count as structured invoices.

Which formats are used?

Format	Used for	Notes
FA(3)	invoices issued in KSeF	the current logical structure; FA(2) was the earlier one
FA_RR(1)	VAT RR invoices for purchases from flat-rate farmers, optional from 1 April 2026	separate structure
Peppol BIS Billing 3.0	public procurement through PEF	the Commission sheet describes it as Poland's CIUS of EN 16931

What can Klarbon do with Polish invoices?

You want to	Tool	Limit
Read a supported FA(3) XML file	open an e-invoice, free	in beta; no KSeF number or authority check
Read a Peppol BIS invoice	open a Peppol invoice, free
Check a Peppol BIS file	check an e-invoice	Peppol checks, not the Ministry's KSeF business rules
Convert a supported invoice to or from FA(3)	convert an e-invoice, one credit	in beta; FA(3) output is checked against the official FA(3) XSD, not the Ministry's business rules or acceptance by KSeF

Klarbon does not sign in to KSeF, send invoices or obtain KSeF numbers. A KSeF number exists only for an invoice that KSeF accepted; no converter can create one.

E-invoicing deadlines by country

Last checked 5 November 2026.
Country	Scope	Obligation	From	Who	Source
Poland	B2G	Receive	18 Apr 2020 In law	Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.	Official source
Poland	B2B	Receive	1 Feb 2026 In law	In-scope KSeF recipients.	Official source
Poland	B2B	Send	1 Feb 2026 In law	Taxpayers with 2024 gross sales over PLN 200 million.	Official source
Poland	B2B	Send	1 Apr 2026 In law	Remaining in-scope taxpayers, subject to the temporary PLN 10,000 monthly gross-sales exception.	Official source

Frequently asked questions

Is e-invoicing mandatory in Poland?

Yes. Since 1 February 2026, every taxpayer must receive invoices through the National e-Invoice System (KSeF), and taxpayers whose 2024 sales exceeded PLN 200 million must issue them there. Most other taxpayers have issued invoices in KSeF since 1 April 2026.

Who can still issue paper or PDF invoices in Poland?

Until the end of 2026, a taxpayer whose invoiced sales in a month do not exceed PLN 10,000 gross may issue paper or ordinary electronic invoices for that month. Foreign businesses without a fixed establishment in Poland and invoices to consumers are outside the obligation.

What is FA(3)?

FA(3) is the current logical structure, the XML schema, of a structured invoice in KSeF. KSeF gives each accepted invoice a unique KSeF number.

Do I need KSeF to read a Polish invoice I received abroad?

No. Reading an invoice does not require KSeF. If your Polish supplier sends you the FA(3) XML file, a viewer that understands FA(3) can display it.

Can Klarbon open a KSeF invoice?

Yes, in beta. Klarbon opens supported FA(3) XML files so you can read them. FA(2) is not a supported version. Opening a file does not sign in to KSeF, send an invoice or give it a KSeF number.

E-invoicing in Poland