Regulatory updates - Poland

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

E-Invoicing/CTC Model:

- B2G: Centralized/Peppol

- B2B: Post-Audit

From Feb 2026: One regime Centralized

Mandatory Infrastructure:

- B2G: PeF/Peppol

- B2B: N/A

From Feb 2026: KSeF

Mandatory Format:

- Currently B2G: EN compatible, Peppol BIS

- Currently B2B: N/A

- KSeF : Only FA_VAT

Mandatory for Issuing:

- Currently: No explicit requirements

- February 2026 – Companies turnover >PLN 200 million

- April 2026 - The rest of the businesses

Mandatory for Receiving:

- B2G: All contracting authorities

- B2B: Buyer's consent required

- From February 2026 – Companies turnover >PLN 200 million

- From April 2026 - The rest of the businesses

eSignature:

Not Required

Archiving Period:

- 5 years

- 10 years under OSS scheme

- KSeF archives e-invoices for 10 years

Archiving Abroad:

Allowed under conditions