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E-Invoicing in Poland: Understanding KSeF and Compliance

  • Implementation Timeline: Poland’s National e-Invoicing System (KSeF) will transition to mandatory use starting February 1, 2026, for large businesses, and April 1, 2026, for smaller entities, following a voluntary phase initiated in 2022. Key deadlines include a stakeholder feedback deadline on April 25, 2025, and the launch of open API testing in September 2025.
  • System Features and Compliance: KSeF will require businesses to issue electronic invoices in a structured XML format, enabling real-time processing and compliance with VAT regulations. The system will also support offline use until the end of 2026, ensuring accessibility for various businesses, including those with low-volume transactions.
  • Benefits and Requirements: E-invoicing will streamline document processing, improve VAT refund timelines (within 40 days), and enhance data accuracy. Businesses must register for KSeF, integrate their systems, and adhere to specific invoicing formats to ensure compliance and benefit from these efficiencies.

Source Marosa


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