Poland - e-invoicing mandate
KSeF in force — FA(3) mandatory
Poland's national e-invoicing system, KSeF, has been mandatory since 1 February 2026 for businesses above PLN 200 million in sales, and since 1 April 2026 for every other business. Invoices must use the FA(3) structured XML schema, which replaced FA(2). Until 31 December 2026 invoices may still be issued outside KSeF where the monthly total of such sales stays at or below PLN 10,000; penalties for KSeF errors apply only from 1 January 2027.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2026-02-01B2BLarge enterprises (2024 sales incl. VAT above 200 million PLN)
- 2026-04-01B2BAll other taxable persons
- 2027-01-01B2BSmallest taxpayers (invoices < 450 PLN and monthly sales ≤ 10,000 PLN)
Formats
Model
Clearance — the tax authority receives (and clears) the invoice itself
Network
KSeF
National specification
FA(3)
Legal basis
Ustawa z dnia 5 sierpnia 2025 r. (Dz. U. 2025 poz. 1203)
Official sources
- ksef.podatki.gov.pl — Dates 01/02/2026 (>200M PLN) and 01/04/2026 (rest); legal basis Dz. U. 2025 poz. 1203
- www.gov.pl — Third phase 01/01/2027 for micro-taxpayers; no penalties until end of 2026
Last verified: 2026-07-12
KSeF, a national clearance platform, becomes mandatory for large taxpayers on 1 Feb 2026 and for everyone else on 1 Apr 2026, using the structured FA(3) schema; penalties hold off until 2027.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Poland?
Status in Poland: KSeF in force — FA(3) mandatory. Poland's national e-invoicing system, KSeF, has been mandatory since 1 February 2026 for businesses above PLN 200 million in sales, and since 1 April 2026 for every other business. Invoices must use the FA(3) structured XML schema, which replaced FA(2). Until 31 December 2026 invoices may still be issued outside KSeF where the monthly total of such sales stays at or below PLN 10,000; penalties for KSeF errors apply only from 1 January 2027.
Which e-invoice formats are accepted in Poland?
The accepted formats in Poland are: FA(3) (structured XML). They are exchanged over KSeF. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Poland?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Poland without transmitting anything.