Poland: Regulatory updates

Explore comprehensive guides on the National e-Invoicing System (KSeF) and the mandatory JPK_V7 (SAF-T) reporting requirements for VAT compliance.

Navigating Compliance Regulation in Poland

Mandatory KSeF & JPK (SAF-T) Standards

Adapting to strict compliance regulation in Poland requires businesses to master two distinct digital streams. While the KSeF (National e-Invoicing System) is set to enforce centralized B2B clearance (mandatory from 2026), companies must currently sustain strict monthly JPK_V7 (SAF-T) reporting. IT ecosystems must be agile enough to generate complex JPK audit files today while simultaneously integrating with the KSeF API for future real-time validation.

Total Visibility & Data Cross-Check

The Ministry of Finance utilizes one of the most data-intensive control models in the EU. The strategy combines SAF-T (JPK) data for granular post-audit verification with the upcoming KSeF for real-time transaction monitoring. This dual-layer architecture sets a new standard for compliance regulation in Poland, designed to close the VAT gap by allowing the tax authority to instantly cross-match every VAT return against the central invoice registry.

Tax authorities can now cross-check VAT reporting with invoices issued through KSeF, as the KSeF ID must be reported in JPK_VAT.

Understanding Poland's e-Invoicing and Tax reporting regulations.

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KSeF: Poland's National e-Invoicing System​

KSeF (Krajowy System e-Faktur) is Poland’s national e-invoicing system designed to improve transaction transparency and enhance tax compliance. From February 2026, it is set to become mandatory for most B2B transactions. For latest updates and detailed information, please visit the link below.

SAF-T in Poland: The JPK Reporting Obligation

In Poland, SAF-T (Standard Audit File for Tax), known as JPK (Jednolity Plik Kontrolny), is a mandatory electronic reporting framework used for tax compliance and data exchange with the tax authorities. Introduced in 2016, the system has been progressively expanded to include additional reporting obligations. A new phase of SAF-T implementation started in January 2025, introducing structured reporting for corporate income tax (CIT) through additional JPK files such as JPK_KR_PD, JPK_ST_KR, JPK_PKPIR and JPK_EWP, with obligations being rolled out gradually between 2025 and 2027 depending on the taxpayer category. For the latest updates and detailed information, please visit the link below.
Warsaw skyline representing regulatory compliance and eInvoicing regulations in Poland

Code10 is your trusted partner for eCompliance and SAP integration

At Code10, we leverage our extensive experience in worldwide eCompliance to support enterprises in achieving regulatory conformity across diverse jurisdictions. Our strategy centers on a powerful hybrid model: we maximize SAP Standard capabilities to ensure future-proof architectures, while deploying our own specialized solutions to bridge technical gaps. This dual approach ensures that even the most complex local requirements—such as TicketBAI in Spain or SAF-T in Poland—are integrated seamlessly into a secure, audit-ready environment.

Through our dedicated eCompliance Hub, we centralize regulatory knowledge and technical frameworks to connect SAP environments directly with global government platforms. We specialize in staying ahead of upcoming mandates, allowing our clients to anticipate new legislative changes before they take effect. By combining standard best practices with our own proactive extensions, we transform the challenge of cross-border reporting and e-invoicing into a streamlined, automated, and sustainable digital operation.

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