Poland
ISO PL · Rule set: KSeF FA(3)
Mandates
| Scope | Status | Effective | Format(s) |
|---|---|---|---|
| B2G | Mandatory | 2019-08-01 Contracts >= EUR 30,000 from 2019-04-18; all contracting authorities from 2019-08-01. |
peppol-bis-3.0 Platforma Elektronicznego Fakturowania (PEF), operating within OpenPeppol |
| B2B | Mandatory | 2026-02-01 Businesses with annual revenue exceeding PLN 200 million from 2026-02-01; all B2B transactions across all companies from 2026-04-01. Previously delayed from an earlier planned 2024 date. |
ksef-fa Krajowy System e-Faktur (KSeF) |
Source: https://ec.europa.eu/digital-building-blocks/sites/spaces/einvoicingCFS/pages/881983593/2025+Poland+2025+eInvoicing+Country+Sheet
Last verified: 2025-08-14 · Verified
Last verified: 2025-08-14 · Verified