Latest update: February 4, 2025
- Legislation and Implementation Timeline: Poland introduced the Act on electronic invoicing in public procurement in November 2018, mandating the use of structured electronic invoices compliant with the European standard (EN 16931) for public contracts exceeding €30,000 from April 2019, with full compliance required from August 2019.
- Mandatory eInvoicing for B2B Transactions: A new amendment passed in June 2023 aimed to implement mandatory eInvoicing for all B2B transactions starting February 2026, but this was postponed to 2026 due to implementation challenges. From that date, businesses with annual revenues over 200 million PLN must use the National eInvoicing System (KSeF) to document transactions.
- National eInvoicing Platforms: The National eInvoicing Platform (PEF) is currently used for B2G transactions, while the KSeF will handle both B2G and B2B transactions from 2026. PEF services are free and allow public authorities to receive eInvoices, while KSeF will provide a centralized platform for eInvoices across all sectors.
- Standards and Specifications: Poland fully implements the European eInvoicing standard (EN 16931) using Peppol BIS Billing 3.0. The country has developed extensions for specific sectoral requirements, allowing for specialized eInvoices for services like utilities, which were approved by OpenPeppol.
- Monitoring and Usage Statistics: A monitoring mechanism is in place for both central and sub-central authorities using the PEF platform, with over 19,000 entities registered and 360,000 eInvoices exchanged in 2023. The KSeF system is expected to enhance monitoring functionalities further when fully implemented.
Source ec.europa.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
