eInvoicing in Poland — Overview
eInvoicing works the same way across fiskaltrust markets — the shared model, the /sign + /issue flow, and the no-webhook rule are described in eInvoicing — Overview. This page covers only what's specific to the Polish (PL) market.
Regulatory status
| Aspect | Current status |
|---|---|
| Scope | B2B. |
| Regulatory model | Centralised clearance — KSeF validates every invoice and assigns a KSeF number before it is legally effective. |
| Live since | 1 February 2026 (turnover above 200 million PLN); 1 April 2026 for everyone else. Both waves have passed. |
| Next changes | KSeF number required in payment transfer titles from August 2026; penalties begin January 2027. |
| Format | KSeF FA(3) — Poland's national invoice schema. |
The mandate is already live
Both waves of the B2B mandate have passed (turnover above 200 million PLN from 1 February 2026; everyone else from 1 April 2026). From August 2026 the KSeF number must be carried in payment transfer titles, and penalties begin January 2027.
Terminology
| Term | Meaning |
|---|---|
| KSeF | Krajowy System e-Faktur, Poland's centralised national clearance platform. |
| FA(3) | The current version of Poland's national invoice schema. |
| KSeF number | The identifier assigned on clearance, required in payment transfer titles from August 2026. |
| Peppol BIS | A separate Polish track from KSeF — not a candidate syntax for the domestic B2B mandate. |
Related pages
- eInvoicing — Overview — the shared model, integration flow, and prerequisites across markets.
- Set up and test eInvoicing (Poland) — prerequisites, Portal enablement, and the end-to-end sandbox example.
- Delivery (
/issueEndpoint) — the product-level eInvoicing and e-Delivery concept across all markets. - Migrating from API v0 to PosSystem API (v2) — eInvoicing is a PosSystem API (v2) feature.
- Appendix: PL — Poland fiscalization details.
- eInvoicing in Poland (European Commission) — the EU Digital Building Blocks country factsheet.