68 dagar
Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start
The smallest Polish sole traders and micro companies; all Polish businesses regarding penalties.
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Poland: KSeF e-invoicing mandatory for all VAT taxpayers (except the smallest micro-firms)
för 207 dagar sedan (I kraft)
Anmärkning om datumet: 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.
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Vi mejlar dig om detta datum flyttas, skjuts upp eller om statusen ändras — inget annat. Gratis och oberoende av din företagsprofil.
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Vad som ändras
Since 1 April 2026 all businesses in Poland must issue B2B invoices through the National e-Invoicing System (KSeF) in the FA(3) XML schema; the system assigns the legal invoice number and the buyer receives it via KSeF. Only micro-entrepreneurs with monthly sales up to PLN 10,000 (gross) have until 2027. Paper and PDF invoices are no longer valid B2B invoices.
Vem som berörs
Every VAT-registered business in Poland, including foreign companies with a Polish fixed establishment.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi fakturerar andra företag (B2B)
Vad du ska göra
Connect your ERP or invoicing tool to KSeF 2.0 with authentication tokens or a qualified signature, implement the FA(3) schema and offline24 fallback mode, and train staff on retrieving purchase invoices from KSeF. Use the 2026 penalty-free period to fix errors.
Sanktion
Penalties for non-compliance apply from 2027-01-01
Källor
- KSeF – Zakres obowiązkowego KSeF (Ministerstwo Finansów) (ksef.podatki.gov.pl)
- KSeF – Podstawy prawne oraz kluczowe terminy (ksef.podatki.gov.pl)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.