Poland
PLPoland has two structured-invoice systems, the Ministry of Finance's KSeF clearance platform for domestic invoices and the Peppol-based PEF platform for public procurement, now linked.
Guide reviewed .
Invoicing and electronic documents
KSeF (Krajowy System e-Faktur)
The Ministry of Finance's National e-Invoicing System for issuing, sending, receiving and storing structured invoices. KSeF assigns a KSeF number when it accepts an invoice, and the buyer is treated as having received it from that moment.
FA(3) logical structure (XML) from 1 February 2026 · Official source: Ministry of Finance · KSeF 2.0 questions and answers
PEF (Platforma Elektronicznego Fakturowania)
The national e-invoicing platform for public procurement, run within Peppol through Access Points selected by tender. Public entities need an account to receive. Besides invoices it carries orders, despatch and receiving advice, correcting invoices and other procurement documents.
Peppol BIS Billing 3.0 with Polish rules, plus Polish specialised documents · Official source: OpenPeppol · Poland country profile
PEF–KSeF link
The Ministry of Finance states that integration allows invoices sent through PEF to be sent to the KSeF 2.0 production environment from 1 February 2026.
PEF invoices forwarded to KSeF · Official source: Ministry of Finance · KSeF 2.0 questions and answers
KSeF is a clearance system. The buyer receives an invoice when KSeF accepts it and assigns a KSeF number, not when a copy arrives by other means. A Peppol connection to PEF serves public procurement, but domestic B2B invoices must go through KSeF. See the Ministry of Finance's KSeF timeline.
For invoices to public entities, check which channel the supplier uses and that the invoice reaches KSeF. The Ministry of Finance says PEF invoices can be passed to KSeF, and OpenPeppol's profile notes that KSeF also accepts invoices in Peppol BIS format. Confirm both routes with the provider before relying on them.
Legal guide
B2G · public entities receiving
MandatoryPublic entities must accept structured e-invoices through PEF. Below the €30,000 procurement threshold a contracting authority may exclude them in the procurement documents.
Official source: OpenPeppol · Poland country profileB2G · suppliers sending
Covered by KSeFInvoices to public administration fall under mandatory KSeF from each supplier's phase date. Suppliers may send through PEF, which is linked to KSeF, or directly through KSeF.
Official source: Ministry of Finance · KSeF 2.0 questions and answersB2B · business invoices
Mandatory, phasedReceiving through KSeF has applied to all taxpayers since 1 February 2026. Issuing applies from 1 February 2026 above PLN 200 million of 2024 sales and from 1 April 2026 for everyone else. Until 31 December 2026, invoices totalling up to PLN 10,000 a month may be issued outside KSeF; once the limit is passed, the crossing invoice and all later ones go through KSeF.
Official source: Ministry of Finance · KSeF 2.0 questions and answersExclusions and special cases
Partly voluntaryInvoices to consumers are voluntary in KSeF. Foreign businesses without a fixed establishment in Poland involved in the supply are not obliged to use it. Invoices from cash registers stay outside KSeF until 31 December 2026; from 2027 those for business buyers must go through KSeF.
Official source: Ministry of Finance · KSeF 2.0 questions and answersOffline issuing and visualisations
Defined fallbacksOffline24 invoices go to KSeF by the next business day, invoices issued during KSeF unavailability by the next business day after it ends, and emergency-mode invoices within 7 business days. Invoices shared outside KSeF, such as a PDF to a foreign buyer, carry a QR code.
Official source: Ministry of Finance · KSeF 2.0 questions and answersPenalties
Postponed to 1 January 2027Penalties for KSeF errors apply from 1 January 2027.
Official source: Ministry of Finance · KSeF 2.0 questions and answers
Timeline
-
Public procurement e-invoicing act in force
Historical. The Act on electronic invoicing in public procurement takes effect; public entities receive structured invoices through PEF.
Official source: OpenPeppol · Poland country profile -
PEF specialised invoices in production
Historical. PEF's specialised-invoice functions go into production.
Official source: PEF · development of the platform -
KSeF 2.0 mandatory for large taxpayers and all recipients
Historical. KSeF 1.0 closes. Taxpayers above PLN 200 million issue through KSeF and all taxpayers receive through it.
Official source: Ministry of Finance · KSeF implementation stages -
KSeF mandatory for other taxpayers
Historical. Issuing through KSeF extends to the remaining taxpayers, apart from the PLN 10,000 monthly allowance.
Official source: Ministry of Finance · KSeF implementation stages - Upcoming at review
KSeF applies to all taxpayers
Upcoming. The small-volume allowance ends, cash-register invoices to businesses enter KSeF and penalties apply.
Official source: Ministry of Finance · KSeF 2.0 questions and answers
Peppol in Poland
- Directory participants
- 21,166
- Document families
- 13
Peppol Authority: Ministry of Development and Technology (Ministerstwo Rozwoju i Technologii, MRiT).
5 certified service providers based in Poland.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 21,076 participants
- ApplicationResponse20,908 participants
- 20,693 participants
- 20,670 participants
- 20,667 participants
- 20,666 participants
- UtilityStatement20,666 participants
- 20,665 participants
- CrossIndustryInvoice124 participants
- 9 participants
- 9 participants
- 8 participants
- unknown1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 | |
| 1 | |
| 3 | |
| 1,617 | |
| 710 | |
| 463 | |
| 1,225 | |
| 766 | |
| 404 | |
| 424 | |
| 283 | |
| 244 | |
| 163 | |
| 95 | |
| 103 | |
| 90 | |
| 49 | |
| 70 | |
| 83 | |
| 49 | |
| 74 | |
| 99 | |
| 84 | |
| 80 | |
| 22 | |
| 45 | |
| 70 | |
| 69 | |
| 58 | |
| 40 | |
| 60 | |
| 69 | |
| 46 | |
| 66 | |
| 56 | |
| 52 | |
| 63 | |
| 41 | |
| 37 | |
| 38 | |
| 40 | |
| 47 | |
| 36 | |
| 42 | |
| 47 | |
| 42 | |
| 45 | |
| 61 | |
| 33 | |
| 39 | |
| 41 | |
| 36 | |
| 43 | |
| 40 | |
| 49 | |
| 32 | |
| 39 | |
| 50 | |
| 32 | |
| 43 | |
| 24 | |
| 60 | |
| 27 | |
| 34 | |
| 242 | |
| 10,247 | |
| 60 | |
| 51 | |
| 52 | |
| 62 | |
| 50 | |
| 75 | |
| 58 | |
| 55 | |
| 58 | |
| 39 | |
| 55 | |
| 48 | |
| 61 | |
| 52 | |
| 53 | |
| 58 | |
| 97 | |
| 142 | |
| 107 | |
| 38 | |
| 72 | |
| 93 | |
| 40 | |
| 41 | |
| 30 | |
| 33 | |
| 48 | |
| 16 |
Registration dates in the current Directory snapshot.