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TOOLS · Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
FREE · NO SIGN-UP
← All mandates
PL
EU · Centralised clearance (KSeF)
Clearance model: invoices must be validated by KSeF before they are legally issued. The proprietary FA(3) schema is the only accepted B2B format.
Live now
Applies to
B2B
January 1, 2027
Next phase deadline
Micro-entrepreneurs 1 Jan 2027
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
11
1
Is your business established in Poland (registered office, branch or fixed establishment)?
Next question
12
Verdict
21
22
2
Do you issue domestic B2B invoices in Poland?
23
24
Caution
Poland: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Poland's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Poland
With no establishment and no registration or trade in Poland, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Poland.
In scope
In scope — issue structured e-invoices in Poland
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since April 2026). Set up your platform/format and test before you rely on it.
In scope to receive in Poland
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since April 2026). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 February 2026
Large taxpayers (>PLN 200m turnover)
KSeF became mandatory for the largest taxpayers first, under a soft launch with no penalties.
Done
1 April 2026
All other VAT-registered businesses
Every remaining VAT-registered business must issue through KSeF.
1 January 2027
Micro-businesses + penalties switch on
The smallest taxpayers join, and the penalty regime begins for invoices issued outside KSeF.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Centralised clearance (KSeF)
Formats
FA(3) XML
Region
EU
STATUS
Scope
Large taxpayers (>PLN 200m) live 1 Feb 2026; most other businesses 1 Apr 2026; micro-entrepreneurs 1 Jan 2027. Only the proprietary FA(3) schema is accepted.
Penalties of up to 100% of the VAT on invoices issued outside KSeF; the penalty regime begins alongside the 2027 micro phase.
News, guides and rulings tagged for this country.
Overviews
March 19, 2026
Alerts
September 5, 2025
August 22, 2025
July 11, 2025
April 16, 2025
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