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Poland
EuropeMandatory
Poland is implementing a B2B e-invoicing mandate via the KSeF (Krajowy System e-Faktur) platform. All invoices are transmitted to the central system under the CTC model.
Legal Framework
Legal Basis
Governed by the KSeF Act (Ustawa o KSeF) prepared by the Polish Ministry of Finance.
Key Regulations
- KSeF mandate: Mandatory for all VAT taxpayers from February 1, 2026
- Voluntary period: Optional use since January 1, 2022
- Krajowy System e-Faktur: Central e-invoice platform
- Aligned with EU ViDA (VAT in the Digital Age)
Technical Requirements
Technical Requirements
Format
- KSeF FA(3): Polish national structured e-invoice XML format
- Defined by XML Schema (XSD)
Transmission
- Transmission to KSeF platform via API
- Invoice creation, sending and receiving through KSeF
Signing
- Qualified electronic signature or trusted profile authentication
- KSeF token-based authorization
Validation
- Schema validation by KSeF
- Automatic UPO (Urzędowe Poświadczenie Odbioru) receipt
Document Types
- KSeF FA(3)
Key Dates
2022-01-01
KSeF voluntary use start
2026-02-01
KSeF mandatory transition
TaxTen Service
TaxTen manages e-invoice creation, sending and archiving processes by integrating with Poland's KSeF platform.
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