Documentation on Poland

Poland's KSeF (Krajowy System e-Faktur) explained: structured invoices in the FA(3) XML format through KSeF 2.0 — mandatory for issuers with 2024 gross sales above PLN 200 million and for all receivers from 1 February 2026, for other taxpayers from 1 April 2026, and for all in-scope taxpayers from 1 January 2027. Scope and exclusions, B2G via PEF, offline24 and outage modes, KSeF certificates and tokens, corrections, and penalties under art. 106ni (from 1 January 2027 under current law; a pending bill would defer them to 1 January 2028).

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Learn about the VAT rules and guidelines in Poland for businesses with our country guide — the 23% standard rate and the 8%, 5% and 0% rates, the PLN 240,000 resident registration threshold against a zero threshold for non-established businesses, NIP registration through VAT-R, the KSeF structured e-invoicing mandate that went live on 1 February 2026 for large taxpayers and 1 April 2026 for everyone else, the FA(3) schema and offline modes, JPK_V7M/V7K filing, and the penalties that start on 1 January 2027.