Poland imposes 2 separate filing obligations under e-invoicing. The earliest is Odbiór faktur w KSeF, due 1 February 2026. Checked against the authority on 4 October 2026.
KSeF 2.0 went live February 2026. Authentication must be completed before a single invoice can be transmitted.
KSeF authentication, then a KSeF certificate
A legal entity authenticates with a qualified electronic seal containing the NIP, a qualified signature with the NIP, a Profil Zaufany, or a token. An entity without a qualified seal must file form ZAW-FA to designate one natural person to manage permissions. KSeF certificates are issued only to already-authenticated entities, are valid a maximum of two years, and one certificate serves one purpose — authentication or offline mode, never both.
| Charge | Local name | In force from |
|---|---|---|
| Receive | Odbiór w KSeF | 1 February 2026 — all taxpayers |
| Issue | Wystawianie faktur ustrukturyzowanych | 1 February 2026 if 2024 sales including VAT exceeded PLN 200m; 1 April 2026 for most others; 1 January 2027 for the smallest |
Also: receiving
Receive structured invoices through the national platform.
Also: structured invoice · FA(3)
Issue invoices in the FA(3) logical structure through KSeF.
The Ministry of Finance has stated there will be no penalties for KSeF-related errors through 2026. Statutory amounts could not be verified from a primary source and are not stated.
2 separate obligations: Odbiór faktur w KSeF; Faktura ustrukturyzowana.
1 February 2026. Filed by: All taxpayers. Channel: KSeF 2.0.
1 February 2026 / 1 April 2026 / 1 January 2027 by size. Filed by: Taxpayers whose 2024 sales including VAT exceeded PLN 200m from February 2026; most others from April 2026; the smallest from January 2027. Channel: KSeF 2.0 API or the Aplikacja Podatnika KSeF. Offline24 mode is retained indefinitely with QR verification..
KSeF authentication, then a KSeF certificate. A legal entity authenticates with a qualified electronic seal containing the NIP, a qualified signature with the NIP, a Profil Zaufany, or a token. An entity without a qualified seal must file form ZAW-FA to designate one natural person to manage permissions. KSeF certificates are issued only to already-authenticated entities, are valid a maximum of two years, and one certificate serves one purpose — authentication or offline mode, never both.
The Ministry of Finance has stated there will be no penalties for KSeF-related errors through 2026. Statutory amounts could not be verified from a primary source and are not stated.
Every row on this page was checked against the authority's own published page on 4 October 2026. Verified against Ministerstwo Finansów pages and the official KSeF certificate procedure. The amending act's exact title could not be confirmed as ISAP is robots-blocked.
Saurabh Satija, “Poland e-invoicing filing obligations”, https://saurabhsatija.com/e-invoicing-poland, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what Poland requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.