Loading...
Loading...
Poland's National e-Invoice System (e-invoicing)
KSeF (Krajowy System e-Faktur) is Poland's centralized government electronic invoicing platform, administered by the Ministry of Finance. From 2026, it becomes mandatory for all VAT taxpayers.
Updated 2026 — in line with the current KSeF rollout schedule.
Krajowy System e-Faktur
Polish Ministry of Finance
~2.5M VAT taxpayers
XML (FA(2) schema)
10 years by government
~10 seconds
KSeF (Krajowy System e-Faktur, or National e-Invoice System) is Poland's government platform for issuing, transmitting, and storing structured electronic invoices in XML format. Learn more in our complete KSeF 2026 guide.
The system acts as a central hub through which all B2B invoices in Poland pass. Each invoice receives a unique KSeF number and is stored by the state for 10 years.
February 1, 2026
ActiveLarge Companies + Receiving
Companies with turnover >200M PLN must ISSUE via KSeF. ALL businesses must be ready to RECEIVE invoices.
April 1, 2026
ActiveSmall & Medium Businesses
Mandatory KSeF issuing for businesses with monthly sales >10,000 PLN.
January 1, 2027
Micro-businesses + Penalties
Mandatory for micro-businesses (≤10k PLN/month). Financial penalties of up to 100% VAT begin.
Issue KSeF-compliant invoices from Poland and automate payment reminders in one tool. Free to start.
Create free account| Feature | Traditional | KSeF |
|---|---|---|
| Invoice Format | PDF, paper | XML (structured) |
| Delivery | Email, postal | Automatic via API |
| Proof of Delivery | None or confirmation | Official UPO |
| Archiving | Self-managed (10 years) | Government (10 years) |
| Authenticity Check | Difficult | Instant |
| VAT Refund | 60 days | 40 days |
| Legal Status | Document | Official document |
40 days instead of 60 - get your money from the tax office 33% faster.
KSeF invoices have official document status. Debtors cannot claim they didn't receive the invoice.
No need to store invoices - KSeF does it for 10 years. No more filing cabinets.
Purchase invoices automatically flow into your system. No more manual data entry.
A Trusted Profile (free at login.gov.pl) or a qualified electronic signature is required to use KSeF. Without one, you cannot issue e-invoices.
Your invoicing software must support the FA(2) format and KSeF API communication. Terminovo offers this integration for free — even on the free plan.
The Ministry of Finance provides a KSeF test (pre-production) environment. Issue a few test invoices, check KSeF numbers, and verify that your data is correct.
Finance, sales, and customer service must understand what a KSeF invoice number is, how the issuing process works, and what changes in document archiving.
After successful testing, switch to the production environment. From that point on, every invoice you issue goes directly into the National e-Invoice System.
The KSeF obligation does not apply to all entities and all transactions.
Fiscal receipts and simplified invoices (up to 450 PLN) do not need to go through KSeF.
Invoices issued to private individuals not running a business — the consumer does not need a KSeF account.
Companies without a registered office or permanent place of business in Poland are not subject to the obligation.
Invoices issued using a fiscal cash register (up to 450 PLN or 100 EUR) are exempt.
From 2026, the Ministry of Finance may impose penalties for not issuing invoices via KSeF.
Penalties are calculated per invoice issued outside KSeF — they can accumulate rapidly at high invoice volumes.
| Violation | Penalty |
|---|---|
| Failure to issue an invoice via KSeF | Up to 100% of VAT on the invoice, max 4,500 PLN per invoice |
| Invoice issued not conforming to the FA(2) schema | Up to 100% of the VAT amount on the invoice |
| Missing KSeF number assignment | Invoice treated as not issued — penalties the same as for a missing invoice |
Yes. From February 1, 2026, all businesses must receive invoices via KSeF. From April 1, 2026, most must also issue. Only micro-businesses (≤10k PLN/month) can wait until January 2027.
No penalties until end of 2026. From January 2027, penalties can reach 100% of the VAT amount. Also, invoices issued outside KSeF may be challenged.
Yes. In offline24 mode you can issue invoices without KSeF connection. You must submit them to the system by the next business day.
KSeF access itself is free. The cost is integration software - from 0 PLN (Taxpayer App) to 30-200 PLN/month for professional solutions like Terminovo.
After mandatory KSeF is implemented, paper and PDF invoices will not be recognized as valid VAT invoices for B2B transactions between VAT taxpayers in Poland. A paper invoice issued instead of a KSeF e-invoice will be treated as a document that does not meet statutory requirements. Exceptions apply to B2C transactions and the specific cases listed in the exemption regulations.
KSeF dramatically simplifies archiving. Invoices issued and received through KSeF are stored by the Ministry of Finance for 10 years, relieving companies of the obligation to archive these documents themselves. You still need to store invoices outside the system (e.g. B2C, foreign) on your own. Access to archived invoices is available via the KSeF API or the KSeF portal.
Generally no — invoices issued to foreign entities without a registered office or permanent establishment in Poland are excluded from the KSeF obligation. You may, however, voluntarily issue such invoices through KSeF. Export invoices, intra-EU supply invoices, and services rendered to foreign contractors remain outside the scope of the obligation, though it is always advisable to verify with a tax advisor.
Every KSeF invoice receives a unique KSeF number and a QR code. Verification can be done via the e-Tax Office website, the KSeF API, or the Ministry of Finance app. Simply enter the KSeF number or scan the QR code to confirm the invoice is authentic and has not been modified after issuance. This eliminates the risk of fraudulent invoices in B2B transactions.
KSeF (Krajowy System e-Faktur — the National e-Invoice System) is Poland's mandatory, government-run platform for structured B2B e-invoicing, operated by the Ministry of Finance. Every B2B invoice between VAT taxpayers in Poland must be issued through KSeF in XML format, validated, assigned a unique number, and stored centrally. It applies to foreign companies that have a fixed establishment in Poland for VAT purposes.
A KSeF number is the unique identifier the system assigns to every invoice once it is accepted. It confirms the invoice is registered in the national system, fixes the official issue date, and lets both parties retrieve the same canonical version. The number (and its QR code) is how an invoice is verified — there is no valid KSeF e-invoice without one.
Per the Polish Ministry of Finance: from 1 February 2026 large companies (turnover above 200M PLN) must issue invoices via KSeF and all businesses must be able to receive them; from 1 April 2026 the obligation extends to small and medium businesses (sales above 10,000 PLN/month); micro-businesses join from 1 January 2027, when financial penalties also begin to apply.
Step-by-step KSeF implementation for your business
Compare plans from 0 PLN/month
Solution for solo businesses
Answers to the most common questions
Issue KSeF e-invoices for free with Terminovo.
Check if your business is ready for mandatory KSeF.
What an e-invoice is and the regulations governing it
Issue KSeF invoices for 0 PLN per month
Calculate statutory interest for late payments
KSeF invoicing + AI debt collection in one. Start free and be ready for 2026.