KSeF: Poland's National e-Invoicing System
KSeF (Krajowy System e-Faktur) is the Poland’s national einvoicing system designed to improve transaction transparency and enhance tax compliance. Mandatory B2B einvoicing Will be implemented gradually from February 2026 through the KSeF platform.
Adapting your SAP Ecosystem for Poland’s Centralized Invoice Clearance
Next Key implementation dates
From February 1, 2026, B2B mandatory e-invoicing will apply to large taxpayers with turnover exceeding PLN 200 million in 2024.
From April 1, 2026, B2B mandatory e-invoicing will apply to most remaining VAT taxpayers in Poland.
KSeF Poland Overview
Implementation
From February 2026, for large enterprises, to April 2026, for all taxpayers.
Tax Authority
Urzad Skarbowy
Format
The mandatory invoice format in KSeF is the FA(3) XML structure defined by the Polish Ministry of Finance.
Digital Signature
Not mandatory
Archiving
5 years
Other Polish regulations
Is your SAP system ready for Poland’s mandatory KSeF and the centralized clearance model?
Frequently asked questions
Will non-established VAT Registrans be required to use einvoicing in Poland?
The einvoicing obligation applies to all Polish companies registered for VAT and foreing entities with a fixed establishment in Poland.
Can invoices be sent directly to customers alongside structured invoices?
In Poland, SAF-T (Standard Audit File for Tax), known as JPK (Jednolity Plik Kontrolny) is a mandatory electronic reporting format for tax compliance. It was first implemented in 2016, but due to updates in reporting requirements, a new implementation phase is taking place gradually from January 2025.
How does KSeF impact cross-border transactions?
KSeF is only mandatory for domestic B2B transactions in Poland. Foreign businesses without a fixed establishment in Poland are currently not required to use the system, but they may voluntarily adopt it for compliance and efficiency purposes.KSeF and PEF are separate systems, but the Polish goverment plans to integrate them. Details on how this will be managed are not yet available.
Is a QR Code requited for einvoicing?
A QR code is required on invoices issued during KSeF system failures and on those sent outside KSeF, such as for foreing buyers not subject to the system.
Will SAF-T be replaced when einvoicing becomes mandatory?
No, the SAF-T (JPK_VAT) process will remain a mandatory monthly requirement.
Do issuers still need to send PDF invoices, or will customers retrieve them from KSeF?
Customers using KSeF can access invoices directly on the platform, including a PDF with mandatory fields. Issuers must send invoices only if the recipient is not required to use KSeF.
How mandatory KSeF e-invoicing will impact business in Poland
The introduction of the National System of e-Invoices (KSeF) in Poland represents a transformative shift for all VAT-registered companies operating in the domestic market. Businesses are required to issue and receive structured electronic invoices in the official FA(x) XML format through the centralized government portal, which acts as a mandatory clearance hub. This means that ERP systems must be capable of generating, validating, and transmitting compliant invoice data, while also being able to process and store official KSeF identification numbers and timestamps in a fully automated and secure way.
we facilitate this transition by combining SAP standard functionalities with advanced eCompliance integration through our eCompliance Hub. We leverage SAP’s core capabilities wherever possible and introduce specific enhancements when regulatory or technical demands exceed standard features. This approach guarantees accurate invoice structuring, proper format validation, and secure communication with the Polish platform, helping organizations comply with KSeF requirements efficiently and reliably.
