About compliance in Poland
Poland operates a clearance-based e-invoicing system called Krajowy System e-Faktur (KSeF) where invoices within its scope must be submitted for validation before they become legally valid.
Compliance model
- Version
- This guide covers KSeF 2.0 with the FA(3) schema, which is required starting on February 1, 2026.
- Type
- Clearance (Centralised Exchange).
- How it works
- Poland operates a clearance-based system where the supplier must submit all invoices to KSeF for validation before the invoices are legally valid. The tax authority issues a KSeF reference number, acquisition time, and invoice verification link, and delivers the invoice to the receiver.
- Business process
- Supplier to Sovos to KSeF to Sovos to Supplier (gets clearance). Invoice is delivered to the buyer by KSeF upon clearance.
- Storage
- The KSeF platform automatically archives all structured e-invoices for a period of 10 years, calculated from the end of the calendar year in which the invoice was issued. This storage applies to both suppliers and buyers, covering invoices issued online as well as offline invoices that you submitted to the system after that. Each e-invoice must be stored with its unique KSeF number, which serves as the primary identifier within the system.
Key compliance insights
- Clearance and legal validity
- Invoices must be submitted to KSeF for validation. An invoice becomes legally valid only after KSeF accepts it. KSeF then assigns a unique KSeF number with a timestamp.
- Document numbering
- Invoice numbering remains under the taxpayer's control (ERP/accounting system).
- Submission timing
- Invoices should generally be submitted in real time (online mode). However, KSeF supports offline modes, allowing delayed submission under specific scenarios (for example, connectivity problems or system downtime).
- Authentication in KSeF
- KSeF allows multiple authentication methods to guarantee secure access to the system. Authentication is the process of verifying the identity of entities using the system and is a prerequisite for accessing KSeF features, including invoice management and permission administration.
- Receiving e-invoices issued in KSeF
- KSeF stores invoices in one place. Buyers retrieve them through the KSeF portal or API.
Legal and regulatory requirements
- Tax registration
- Valid Numer Identyfikacji Podatkowej (NIP) with Polish tax authority.
- Legal entity
- Any legal entity or natural person conducting business in Poland.
- Fixed establishment
- Foreign businesses with a fixed establishment in Poland must comply.
- Fiscal representative
- Not needed. Foreign entities use their own VAT registration.
- Data protection
- General Data Protection Regulation (GDPR) compliance applies. KSeF is an EU-based system.
- Cross-border
- Special rules apply for exports, imports, and intra-community transactions.
Regulatory updates
Poland's e-invoicing requirements might change. Always verify current requirements at the following resources.