Poland E-Invoicing Mandate: Key Updates and Implementation Timeline
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Poland E-Invoicing Mandate Update
The Polish government and Ministry of Finance have announced significant updates regarding the upcoming B2B e-invoicing mandate. Initially scheduled for early 2024, the rollout was postponed to accommodate essential adjustments. A final public consultation is being held in November to ease the transition for businesses into the new regulatory framework.
Background and Adjustments
Following extensive consultations with businesses, the Ministry of Finance has introduced several changes to support companies in adopting the e-invoicing system. The goal is a phased and seamless implementation. Legislation is expected to be finalized in Q1 2025, with the mandatory e-invoicing deadlines set for 2026:
- Large companies: From February 1, 2026, they must be capable of receiving e-invoices and, with an annual turnover above 200 million PLN (~€46 million), also issue them.
- All other businesses: From April 1, 2026, mandatory issuance and receipt of e-invoices will apply.
This update reflects Poland’s commitment to fostering digital transformation and streamlining tax compliance processes for businesses.
Key Changes at a Glance
- Grace Period: No penalties will be imposed until July 31, 2026.
- Extended Grace Period for Micro-Enterprises: Very small companies with minimal revenue and low invoice amounts are exempt until September 30, 2026.
- KSeF “Offline” Mode: Available until December 31, 2026, enabling invoices to be submitted up to one day after issuance.
- Attachments: Companies can now include attachments with invoices submitted to the KSeF platform.
Timeline for E-Invoicing Implementation
The Polish government has established a clear schedule for the rollout:
- November 2024: Final public consultation
- Q1 2025: Law enactment and publication
- June 2025: Release of KSeF API documentation
- September 2025: Public testing phase for KSeF begins
- November 2025: KSeF platform becomes operational
Stay informed about Poland’s e-invoicing mandate and receive regular updates by following us on LinkedIn or visiting our country page.
Additional Resources for Poland E-Invoicing
- Ministry of Finance: Official website overseeing the implementation of e-invoicing (KSeF).
- KSeF Guidelines and Instructions: Comprehensive official guides on using the central KSeF platform, including implementation best practices.
- Technical Specifications for FA(3) Format: Details on the Polish FA(3) format required for e-invoice submissions via KSeF.
- KSeF Technical Documentation: Specifications outlining requirements for companies and service providers.
- KSeF Official FAQ: A detailed FAQ addressing common questions about the mandate and KSeF platform usage.
- PEF Platform (B2G): Official website for the PEF platform used in B2G transactions in Poland.
Kontakt: Jannik Stamm, Head of EDI
Telefon: +49 40 359641 259
Email: jstamm@besitec.com
