KSeF is coming into force in Poland from 2026 on, and there have been recent changes in the regulation regarding local SAF-T files, JPK. In this webinar, Ana Shopovski, Managing Partner and Product Owner of eCompliance at Code10, explains how to implement standard SAP and customised solutions of KSeF and SAF-T, to comply with the latest changes in the regulatory scenario.
What is KSeF in Poland?
Krajowy System e-Faktur, or KSeF, is the Polish platform for issuing, receiving and storing structure electronic invoices (e-invoices). It will be mandatory for all companies by 2027, with the rollout schedule being as follows:- February 1st, 2026: Mandatory for large taxpayers (those with 2024 sales over PLN 200M);
- April 1st, 2026: Mandatory for all other VAT taxpayers;
- January 1st, 2027: Includes micro-businesses (for invoices ≤ PLN 450 and sales under PLN 10,000 per month).
What is the SAF-T of Poland (JPK)?
In Poland, the mandatory electronic reporting format for tax compliance (Standard Audit File for Tax or SAF-T) goes by the name of Jednolity Plik Kontrolny (JPK). In use since 2016, it has a new implementation phase happening since January 2025. SAF-T provides period structured data to tax authorities, making it easier to analyse accounting and tax records.How to implement KSeF and SAF-T (JPK) in Poland?
Government’s requirements change and companies must be prepared to quickly adapt to new obligations. In Poland, there is a new draft version of the logical structure FA(3) of KSeF, which will replace the current logical structure FA(2) from February 1, 2026. To make sure that SAP systems are integrated and compliant to KSeF and SAF-T, organisations can use either SAP-owned solutions (add-ons) or customised solutions. They can also develop their own solutions, which tends to be more costly and time-consuming, or to use external middleware to connect SAP to KSeF. Code10 has extensive experience with the implementation of e-invoicing and tax reporting solutions within SAP for companies in Europe, South America and around the world. For the past years, we have implemented standard SAP solutions and developed our solutions for regions which weren’t covered by SAP (such as the local TicketBAI system in the Basque Country in Spain – approved by SAP and available in the SAP store for purchase as an add-on). Over the years, we deployed several projects and were able to establish our own way of working: a holistic vision for eCompliance. Our implementations are guided by three basic rules:- A single cockpit where all requirements are set, to avoid different receptions for different legal requirements (either a DRC on-premise and cloud solution, or Code10’s eCompliance Hub, where we can have SAF-T JPK and KSeF solutions;
- Governance in our control, considering that the use of a single solution provides get a better role distribution and permissions;
- Customer’s choice of infrastructure, which can be SAP PI/PO, Integration Suite, Code10 Integration as a Service, Boomi/Mulesoft, DRC Public Cloud.
