Poland has started the mandatory rollout of KSeF (Krajowy System e-Faktur) — the National e-Invoicing System. Instead of sending PDF or paper invoices directly to customers, businesses now issue structured electronic invoices through a central government platform, where buyers also receive them.
Key dates
| Date | What happens |
|---|---|
| 1 February 2026 | Businesses whose sales in 2024 exceeded PLN 200 million must issue invoices in KSeF, and all businesses must be able to receive invoices through it |
| 1 April 2026 | All other businesses must issue invoices in KSeF |
| 1 January 2027 | End of the transition period for the smallest businesses, whose invoiced sales do not exceed PLN 10,000 a month |
The rules also include a transition period during which penalties for errors in using KSeF are not yet applied, giving businesses time to adapt.
What it means for foreign-owned companies
Many foreign founders run Polish limited liability companies with directors based abroad. A few points deserve particular attention:
- Access and permissions. Someone must be authorised to use KSeF on the company's behalf. If no board member has a Polish trusted profile or qualified electronic signature, the company can grant access by filing a notification (ZAW-FA) with the tax office.
- Software. Check that your invoicing or accounting software is connected to KSeF, or that your accountant handles invoicing through the platform.
- Foreign customers. Invoices for customers abroad are also issued in KSeF, but you may need to deliver them to the customer in another agreed form as well.
- Processes. Decide who issues invoices, who approves them and how corrections are handled — corrections are issued as structured invoices too.
Get ready with expert support
Our tax advisory team can help your company prepare for KSeF. If you are still planning to set up a business, our guide to registering a company in Poland is a good place to start — or book a consultation.