Key takeaways
- Poland will launch mandatory B2B e-invoicing (KSeF) starting in 2026.
- Large taxpayers (revenue > PLN 200M) must comply from February 1, 2026.
- All other businesses must comply from April 1, 2026.
- The KSeF platform will validate invoices for authenticity and tax compliance.
- The reform aims to improve transparency, efficiency, and compliance in business transactions.
- Businesses should start preparing early to ensure a smooth transition.
Poland is set to introduce a compulsory electronic invoicing system for business-to-business (B2B) transactions. This system, referred to as KSeF e-Invoicing, will roll out in stages beginning in 2026. The new mandate is designed to modernize invoicing methods and streamline the overall transaction process between companies.
Overview
The phased approach to mandatory B2B e-invoicing will initially target larger corporations, defined as those with annual revenues exceeding PLN 200 million. Two months later, the mandate will extend to all businesses operating within Poland.
These measures come after a thorough audit and public consultation period, during which the Ministry gathered input and refined the guidelines for the new system. This structured rollout is part of a broader strategy to enhance business transparency and operational efficiency across the country.
Details of the rollout
Phase 1: Starting on February 1, 2026, the mandate will first apply to large taxpayers.
Phase 2: By April 1, 2026, the requirements will expand to include all taxpayers.
All Polish businesses will be required to use the KSeF platform for issuing and receiving invoices. This platform will verify the invoices’ authenticity and compliance, making them valid for tax purposes.
The mandatory adoption of KSeF e-invoicing by 2026 marks a significant step towards the digital transformation of business practices in Poland. It reflects the government's commitment to ensuring a transparent, efficient, and compliant business environment.
Businesses should start preparing now by becoming acquainted with the requirements of the KSeF system to ensure a seamless transition. This proactive approach will help avoid potential disruptions and maintain compliance with the new regulatory standards.
Frequently asked questions
1. What is KSeF?
KSeF (Krajowy System e-Faktur) is Poland’s national electronic invoicing system for issuing, receiving, and verifying B2B invoices.
2. When does KSeF become mandatory?
- Phase 1: February 1, 2026 – for large taxpayers.
- Phase 2: April 1, 2026 – for all businesses in Poland.
3. Why is Poland introducing KSeF?
To modernize invoicing, enhance tax compliance, and improve business transparency.
4. How can businesses prepare?
By understanding KSeF’s technical requirements, updating invoicing systems, and training staff ahead of implementation.
