From 1 January 2022, Poland has initiated the voluntary phase of implementing electronic invoicing through the National Electronic Invoicing System (KSeF). This marks the start of the widespread adoption of e-invoicing in the country.
In 2020, e-invoicing in Poland was implemented in all public administrations in compliance with the European Directive 2014/55/EU on e-invoicing in public procurement in Member States.
Recognising the significant benefits for private companies and public administrations, the Polish government presented a comprehensive plan for the widespread adoption of e-invoicing in the private sector in 2021.
What e-invoicing model will Poland adopt?
Similar to models in Spain and France, Poland requires real-time authorisation by the tax authority for invoices to be valid. As a result, the National eInvoicing System (KSeF) was set up as a centralised platform where companies submit their invoices. The operational process includes:
- E-invoices are issued in a structured format following the model of the Ministry of Finance.
- Once issued, invoices are transferred from the financial system to the central database (KSeF) via an API.
- Validated invoices are accessible and downloadable by recipients within the system.
- The platform issues confirmations on invoice numbers, rejections or unavailability of KSeF.
UBL 2.1 (XML) is the mandatory format for electronic transmission and receipt of invoices.
When will e-invoicing become mandatory in Poland?
In order to ensure the widespread adoption of e-invoicing in Poland, the government has set a timetable to facilitate its implementation. The following deadlines have been set:
- January 2022: Voluntary phase begins, allowing companies to issue structured invoices through KSeF and receive tax benefits
- The scheduled launch of e-invoicing in Poland was set for July 2024. However, the Ministry of Finance has decided to postpone this to February 2026. At this point, the use of e-invoicing will be mandatory for all companies with a turnover of over €46 million in 2025. For all other companies, the obligation will start on 1 April.
Multicountry e-Invoicing
For companies operating in multiple countries, compliance with international obligations can be achieved through a global e-invoicing solution that is certified in all relevant countries.
The SERES multi-country e-invoicing solution offers several benefits, including:
- Adhere to legal and technical requirements in each country, ensuring compliance.
- Streamline workflows between subsidiaries or companies in different countries, making it easier to share information.
- Real-time visibility of subsidiary information, enabling efficient management of treasury, receivables and payables.
- Access to a global operator, eliminating the need for each subsidiary to adapt to different providers and providing support throughout the activation process.
Would you like to learn more about e-invoicing in Poland?
