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BestätigtPolenPoland KSeF

Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start

68 Tage ab heute

Was sich ändert

Micro-entrepreneurs with monthly sales up to PLN 10,000 (gross, roughly EUR 2,350) must join KSeF from 1 January 2027, and from the same date the tax authority can impose penalties on any taxpayer for invoices issued outside KSeF or with errors.

Wer betroffen ist

The smallest Polish sole traders and micro companies; all Polish businesses regarding penalties.

Größen: kleinst · Branchen: Alle Branchen · Gilt, wenn: Wir stellen anderen Unternehmen Rechnungen (B2B)

Was zu tun ist

Micro-firms: choose a free or low-cost KSeF-compatible invoicing app (the Ministry's own e-mikrofirma tool works) and obtain authentication before January 2027. Everyone else: audit your 2026 KSeF invoices for errors before penalties apply.

Sanktion

Fines for issuing invoices outside KSeF from 2027

Quellen

Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.

Kalender 2027 für Polen

Weitere Fristen zu Poland KSeF

vor 207 Tagen
In KraftPLPoland KSeF

Poland: KSeF e-invoicing mandatory for all VAT taxpayers (except the smallest micro-firms)

Large taxpayers (2024 sales above PLN 200M) started issuing invoices via KSeF on 2026-02-01; from that same date, receiving invoices through KSeF also became mandatory for all registered VAT taxpayers regardless of size. Penalties for KSeF errors are suspended until 2027-01-01.

Every VAT-registered business in Poland, including foreign companies with a Polish fixed establishment.