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Poland KSeF e-invoicing: February 2026 for the largest, April 2026 for everyone else

KSeF (Krajowy System e-Faktur) is Poland's national e-invoicing platform. Mandatory from 1 February 2026 for businesses with revenue above PLN 200 million, and from 1 April 2026 for all other VAT-registered businesses.

📅 1 Feb 2026 (over PLN 200M revenue); 1 Apr 2026 (all others)📄 FA(2) XML via KSeF platform
← All EU countries

What's happening

Poland has introduced KSeF (Krajowy System e-Faktur), a centralised government e-invoicing platform. The rollout has two steps, which are often reported as one: from 1 February 2026 it applies to businesses with annual revenue above PLN 200 million (roughly €46 million), and from 1 April 2026 to all remaining VAT-registered businesses. Note: KSeF uses Poland's own FA(2) XML format and is a separate system from PEPPOL — though Poland's B2G invoicing does run on PEPPOL via the PEF platform. For cross-border EU invoicing, PEPPOL BIS Billing 3.0 remains the standard.

Mandate status

In force

1 February 2026 for businesses with revenue above PLN 200 million; 1 April 2026 for all other VAT-active Polish businesses (following delays from the original July 2024 date). Verify the current status with the Polish Ministry of Finance.

Who's affected

All Polish VAT-registered businesses (revenue over PLN 200M first)

All Polish VAT-registered businesses (czynni podatnicy VAT), in two steps: those with annual revenue above PLN 200 million from 1 February 2026, and everyone else — including SMEs — from 1 April 2026.

Deadline

1 Feb 2026 (over PLN 200M revenue); 1 Apr 2026 (all others)

1 February 2026 for businesses with revenue above PLN 200 million; 1 April 2026 for all other VAT-active Polish businesses (following delays from the original July 2024 date). Verify the current status with the Polish Ministry of Finance.

Format required

FA(2) XML via KSeF platform

FA(2) XML format submitted through the KSeF government platform. This is Poland's national format, separate from the EU-standard PEPPOL BIS Billing 3.0.

Note: This country's e-invoicing system is not PEPPOL-based. Invoicia generates PEPPOL BIS 3.0 XML for cross-border EU invoicing.

How Invoicia helps

Invoicia generates PEPPOL BIS Billing 3.0 XML, which is the standard for EU cross-border invoicing. For domestic Polish invoicing via KSeF, you will need to use the KSeF platform or an integrated Polish accounting system. Invoicia is well-suited for Polish businesses invoicing EU customers across borders.

Free tier
20 invoices/month + PEPPOL XML
Pro — €15/mo
Unlimited invoices + PEPPOL network sending (coming soon)

Already have an invoice XML? Check it against common PEPPOL BIS Billing 3.0 mistakes — free, no signup.

Frequently asked questions

What is KSeF?+

KSeF (Krajowy System e-Faktur) is Poland's National e-Invoicing System — a centralised government platform operated by the Polish Ministry of Finance. All domestic B2B invoices must be issued through it from 1 February 2026 for businesses above PLN 200 million revenue, and from 1 April 2026 for everyone else.

Is KSeF based on PEPPOL?+

No. KSeF uses Poland's own FA(2) XML format and is a separate, government-operated system. PEPPOL BIS Billing 3.0 is still the standard for cross-border EU invoicing, but KSeF is required for domestic Polish transactions.

What is the KSeF mandatory date?+

There are two dates, and quoting only the first is the most common mistake. 1 February 2026 applies to businesses with annual revenue above PLN 200 million; 1 April 2026 applies to all other VAT-active businesses. The original date was July 2024 but was postponed. Always verify the current status with the Polish Ministry of Finance.

Do I need KSeF for invoicing international customers?+

KSeF applies to B2B invoices between Polish VAT-registered businesses (domestic transactions). For invoicing customers in other EU countries, PEPPOL BIS Billing 3.0 is the appropriate standard.

Can Invoicia help with Polish e-invoicing?+

Invoicia generates PEPPOL BIS Billing 3.0 XML for cross-border EU invoicing. For domestic KSeF invoicing, a Polish accounting or ERP system with KSeF integration is required. Invoicia is ideal for Polish businesses sending invoices to customers in Belgium, Germany, France, and other EU countries.

Read this guide in another language

Polski

Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.