Poland 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.

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

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