Poland
Timeline
| 2019-04 | B2G: contracting authorities receive e-invoices via the PEF (Peppol-based) platform — public sector suppliers |
| 2022-01 | KSeF available voluntarily — all businesses |
| 2026-02-01 | KSeF mandatory for taxpayers with sales > PLN 200M — large taxpayers |
| 2026-04-01 | KSeF mandatory for all other businesses — all businesses |
How to connect
- Register with a Peppol-certified Service Provider such as Verteco.
- Verify your company (KRS/CEIDG, NIP) and confirm identifier ownership.
- Your NIP is registered on the Peppol network for B2G and cross-border flows.
- Add the KSeF country pack to clear domestic B2B invoices through the same account.
Identifier schemes
9945 | Polish VAT number (NIP) | 9945:PL1234567890 |
Supported formats
- FA(3) XML (KSeF, domestic B2B)
- Peppol BIS Billing 3.0 (B2G via PEF, cross-border)
Reporting & CTC model
clearance
Domestic B2B runs through the KSeF clearance platform (FA(3) schema), outside the Peppol network. B2G uses the Peppol-based PEF platform. Service Providers bridge Peppol/UBL flows into KSeF via conversion and API integration.
Penalties
After the grace period, issuing invoices outside KSeF where it is required triggers financial penalties proportional to the invoice VAT amount.
Popular integrations
Frequently asked questions
Does KSeF replace Peppol in Poland?
No — they serve different flows. KSeF clears domestic B2B invoices; Peppol carries B2G (PEF) and cross-border documents. International businesses need both.
Do foreign companies fall under KSeF?
Foreign entities with a Polish fixed establishment for VAT are in scope; pure cross-border suppliers without establishment generally stay outside KSeF and continue invoicing via Peppol or agreed channels.