KSeF 2.0 (central clearance, FA(3) format) has been mandatory since 1 February 2026 for large issuers and for receiving by all businesses, and since 1 April 2026 for all other issuers. Businesses invoicing up to PLN 10,000 a month may stay outside KSeF until the end of 2026.
| Size band | Receive since | Issue from |
|---|---|---|
| 2024 turnover above PLN 200 million | law Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary | law Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary |
| All other businesses | law Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary | law Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary |
| Invoicing up to PLN 10,000 gross per month | law Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary | law Source: jpk.info.pl · 18 Sept 2026 · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: All businesses, by pulling invoices from KSeF
Domestic B2B invoices through KSeF
VAT Act amendments of 16 Jun 2023 and 5 Aug 2025.
Domestic B2B invoices through KSeF
Until 31 Dec 2026, businesses invoicing up to PLN 10,000 gross per month (and cash-register invoices up to PLN 450) may issue outside KSeF.
Domestic B2B invoices through KSeF; end of the transitional relief
End of the relief is given as 31 Dec 2026 in most sources.
Small-business regime: Low-volume relief (invoicing up to PLN 10,000 gross per month)
Must receive e-invoices: yes · Must issue e-invoices: yes
Receiving through KSeF applies to all since 1 Feb 2026. Issuing is temporarily optional until 31 Dec 2026 for low-volume businesses. The relief depends on monthly invoice volume, not on a separate VAT status.
Clearance (the tax authority checks every invoice first)
Platform: KSeF 2.0 (Krajowy System e-Faktur)
Central clearance platform of the Ministry of Finance, live since 1 Feb 2026. An invoice exists legally once KSeF assigns its number. KSeF also serves as the reporting channel; JPK_VAT must reference KSeF numbers.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| FA(3) | National XML schema FA(3) | FA(3) | yes | Not EN 16931. B2C invoices via KSeF are optional. Source: Centralne Repozytorium Danych (Ministry of Finance) · 25 Jun 2025 · verified 15 Oct 2026 · official |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| KSeF 2.0 API | API / platform | yes | OpenAPI with official Java and C# clients. Authentication via KSeF certificates or tokens, qualified signature or seal, or trusted profile. Offline24 and emergency modes use a QR code. |
| KSeF free application | Portal | no | Free Ministry of Finance application for issuing and pulling invoices. |
| PEF / Peppol | Peppol | no | Public-sector invoices (B2G). |
No accreditation · Required: no
No vendor accreditation. Taxpayers authenticate with KSeF certificates or tokens. Source: Ministry of Finance (CIRFMF) · undated · verified 15 Oct 2026 · official
Receiving duty: law Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary
Receiving is done via the KSeF API or the free Ministry of Finance application. Foreign buyers and consumers get a visualisation with a QR code.
Formats to produce: FA(3)
Public-sector e-invoicing since law Source: Ministerstwo Finansów · undated · verified 15 Oct 2026 · official
PEF (Platforma Elektronicznego Fakturowania), also via Peppol
Formats: EN 16931 (Peppol BIS Billing 3.0)
Public bodies receive e-invoices since 18 Apr 2019.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
law Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary
KSeF is the reporting; JPK_VAT must reference KSeF numbers.
Retention period: 10 years Source: Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.