Regulatory updates - Poland
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

JPK_VAT component will be adapted to the KSeF obligation
The Ministry of Finance announced a draft amendment including the scope of the KSeF number contained in tax returns from July 2024.
The President signed the bill on the National e-invoice system obligation
After the Sejm rejected the Senate's resolution on introducing the KSeF system, the President has now signed the amended Act, which includes implementing the KSeF system as of July 2024.
Poland published updated version of logical structure for electronic invoices
An updated version of the FA(2) specifications for the mandatory format for electronic invoices issued and received through the KSeF system has been published.
Polish senate rejects bill amending VAT law and introducing KSeF system
On 13 July 2023, Senators in Poland rejected the entire legislation amending the VAT law in Poland that includes among others the obligatory use of the KSeF system.
The Sejm adopted the VAT Act introducing the KSeF e-invoicing obligation from July 2024
The Sejm (Parliament) passed the amendment to the VAT Act on the obligation of the National e-Invoice System (KSeF) on June 16, 2023
The Polish National e-invoice system obligation is around the corner
The draft of the Act introducing the KSeF e-invoicing obligation has been submitted to the Sejm (Parliament), and following the submission, a new version of VAT_FA (2) has been published.
New draft amendment introducing changes in the KSeF obligation
The Polish government published a new draft adapting the changes to the National e-Invoice System implementation, which replaced the previous one from December.
Poland announces July 2024 as a new timeline for the KSeF obligation
The Polish Ministry of Finance proposes to postpone the countrywide e-invoicing system (KSeF) mandate. Businesses will have extra six months to adopt the e-invoicing implementation.
The Polish government launches a draft amendment to implement the KSeF e-invoicing obligation
The Polish government published a draft amendment to the VAT ACT for public consultation. The regulation outlines the scope of the mandate and the penalties for non-compliance with e-invoicing requirements.
Latest updates of the KSeF test system
The Polish government has added several new features to the updated test version of the KSeF.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralized/Peppol
– B2B: Post-Audit
– July 2024: One regime, Centralized
Mandatory Infrastructure:
– Currently B2G: PeF/Peppol
– Currently B2B: N/A
– July 2024: KSeF
Mandatory Format:
– Currently B2G: EN compatible, Peppol BIS
– Currently B2B: N/A
– July 2024: Only FA_VAT (XML)
Mandatory for Issuing:
– Currently: No explicit requirements
– July 2024: All suppliers
Mandatory for Receiving:
– Currently B2G: All contracting authorities
– Currently B2B: Buyer’s consent required
– From July 2024: All buyers
eSignature:
Not Required
Archiving Period:
- 5 years
- 10 years under OSS scheme
- KSeF archives e-invoices for 10 years
Archiving Abroad:
Allowed under conditions

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