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🇵🇱Poland

Rolling out

Some businesses are already covered, others are not yet. The timetable below says which.

Verified on 2026-08-11

The timetable

DateWhoObligationScope
1 February 2026in forcebusinesses with turnover above PLN 200missuing and receiving through KSeFb2b
1 April 2026in forceall VAT-registered businessesissuing and receiving through KSeFb2b
1 January 2027upcomingmicro-enterprisesissuingb2b

Legal basis. The KSeF Act; derogating decision of the Council of the EU.

Formats and transmission

Accepted formats
FA(3) (national XML)
Regulatory model
clearance
Transmission network
KSeF (Krajowy System e-Faktur)

What Factlint checks today

Documented, not validated

A national FA(3) format coupled to the state network: out of scope, same reasoning as Italy.

The timetable is tracked and documented, but this jurisdiction's national format is not part of what the engine validates.

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Official sources

The Ministry of Finance has confirmed this timetable will not be postponed again. Comparison sites still showed this mandate as “delayed” in the summer of 2026, six months after it took effect.

History of this page

  • 2026-08-11Page created; timetable cross-checked the same day.

General information, verified on 2026-08-11. This is neither tax advice nor legal advice. Factlint validates and prepares your files upstream of your platform; it does not transmit them and it replaces no reporting obligation.