Regulatory updates - Poland
Poland issues draft KSeF legislation confirming delayed penalties.
The Polish Ministry of Finance has published a draft act confirming that penalties will be deferred until January 1, 2028.
Poland extends the use of tokens as an authentication method indefinitely.
The Polish Ministry of Finance has decided to retain tokens as an authentication method indefinitely, rather than discontinue them after December 31, 2026, as originally planned.
Poland postpones KSeF penalties until December 31, 2027.
On September 16, 2026, the Polish Ministry of Finance announced that KSeF penalties would be deferred until December 31, 2027, instead of taking effect at the beginning of 2027 as originally planned.
Country Specifications
E-Invoicing/CTC Model:
From Feb/April 2026: Centralized
Mandatory Infrastructure:
Krajowy System e-Faktur (KSeF)
Mandatory Format:
FA_VAT
Mandatory for Issuing:
All taxpayers established in Poland -February 2026 – Companies with turnover >PLN 200 million -April 2026 - The rest of the taxpayers , except digitally excluded taxpayers - January 2027- Digitally excluded taxpayers: with a single transaction up to 450 PLN for an invoice and up to 10,000 PLN per month for a total sales value
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: All taxpayers established in Poland
eSignature:
Not required
Archiving Period:
5 +1 years 10 years if it is OSS scheme KSeF archives e-invoices for 10 years
Archiving Abroad:
Allowed under conditions
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Fulfil the KSeF mandate with ONESOURCE Pagero
Visit our solution page to find out more about how you can send and receive e-invoices via KSeF and comply with the Polish e-invoicing mandate by connecting to the ONESOURCE Pagero Network.