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E-Invoicing in Poland

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Country Situation

General Description

Poland’s KSeF is a government-run, centralised e-invoicing platform that makes invoices legally valid only once they’re submitted, validated and timestamped by the Ministry of Finance. KSeF becomes mandatory in February 2026 for large taxpayers and in April 2026 for all VAT-registered businesses, using the FA(3) XML schema and REST API.

Key features include:

  • Continuous Transaction Control: Invoices are checked in real time and issued a unique KSeF ID before onward delivery to the buyer.

  • Payment Identifiers: Link multiple invoices or settlements under one reference for simpler reconciliation.

  • Offline Mode: In rare outages, invoices may be issued locally with dual QR codes and must be uploaded within 24 hours.

FAQs

What is KSeF?
The Krajowy System e-Faktur (KSeF) is Poland’s centralised e-invoicing platform run by the Ministry of Finance under the Polish VAT Act. All domestic B2B invoices must be submitted, validated and timestamped by KSeF before they gain legal effect.
When does KSeF become mandatory?
1 February 2026: Large taxpayers (annual revenue > PLN 200 million)

1 April 2026: All other VAT-registered businesses
What invoice format does KSeF require?
KSeF uses the FA(3) XML schema, a proprietary format defined by the Ministry, covering all invoice types (standard, correction, advance, final, margin and self-billed).
Is an electronic signature embedded in the invoice required?
No. KSeF provides legal authenticity via token-based authentication, TLS encryption and the Urzędowe Poświadczenie Odbioru (UPO) clearance receipt.
What is a UPO and why is it important?
The UPO is KSeF’s official acceptance receipt. It contains the Numer KSeF (unique legal invoice ID), a timestamp (`DataUPO`), a hash of your submitted XML and a signed block ensuring integrity. It is the primary legal proof that your invoice was cleared.
How long must I archive XMLs and UPOs?
Taxpayers must retain all invoice XMLs and UPOs for 10 years from the end of the year when the tax became due. Special invoices (e.g., related to real estate) may require longer retention.
What if KSeF is unavailable?
An offline mode allows local issuance with dual QR codes (linking to KSeF and a signature) in rare outage scenarios. Such invoices must be uploaded within 24 hours to maintain legal validity.
Do I need Peppol for KSeF?
No. Poland’s B2B and B2G e-invoicing runs exclusively on KSeF’s proprietary API; Peppol has been used, but PEF platform will be connecting to KSEF directly.
What are the penalties for non-compliance?
From July 2026, failing to clear invoices via KSeF incurs administrative fines, the suspension of VAT-refund rights and potential audits. Exact penalties depend on invoice volume and recurrence.
How can I test my integration before going live?
The Ministry of Finance provides a sandbox environment where you can submit invoices, retrieve UPOs and validate error-handling flows without affecting production data. Access is granted via a special test access token obtained from the KSeF portal.
How are attachments handled in FA(3)?
You may embed structured attachments using the `` element. Attachments must follow the MIME and schema rules specified in the FA(3) XSD and are transmitted alongside the core `` document.
What QR codes are required for offline invoices?
In exceptional offline mode, each invoice must include two QR codes:
1. Validation QR linking to the KSeF document URL
2. Signature QR containing a cryptographic signature of the invoice hash
Both ensure traceability until the invoice is uploaded within 24 hours

Country Specs

Mandate StatusMandatory
Model TypeCentralised exchange
Government EntityMinistry of Finance (MoF)
FormatsFA(3)
Infrastructure / PlatformKSeF Portal
E-signature RequiredNo. Legal authenticity and integrity are ensured by KSeF’s token-based authentication, transport-layer encryption and the system’s own clearance receipt (UPO).
Key Deadlines1 February 2026: Mandatory for large taxpayers (revenue > PLN 200 million)

1 April 2026: Mandatory for all remaining VAT-registered businesses
AR MandatoryYes
AP MandatoryYes
Peppol AvailableNo
Domestic TransactionsYes
Cross-border TransactionsYes
Archiving Period10 years
Archiving AbroadAllowed under certain conditions

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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