{"id":4908,"date":"2025-10-14T11:47:57","date_gmt":"2025-10-14T11:47:57","guid":{"rendered":"https:\/\/leinonen.eu\/pol\/?p=4908"},"modified":"2025-10-14T11:48:01","modified_gmt":"2025-10-14T11:48:01","slug":"e-invoicing-mandate-in-poland","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/pol\/news\/e-invoicing-mandate-in-poland\/","title":{"rendered":"E-invoicing mandate in Poland"},"content":{"rendered":"\n<p>The President of Poland has officially signed the amendment to the VAT Act, confirming that the <strong>National e-Invoicing System (KSeF)<\/strong> will become mandatory in <strong>2026<\/strong>.<\/p>\n\n\n\n<p>This marks the beginning of <strong>KSeF 2.0<\/strong>, a major transformation in the invoicing process across Poland.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Dates and Requirements<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>From February 1, 2026<\/strong>, all Polish entrepreneurs\u2014regardless of business type or VAT status\u2014will be required to issue and receive invoices exclusively in a <strong>structured format (XML)<\/strong> via KSeF.<\/li>\n\n\n\n<li><strong>Large enterprises<\/strong> (with gross sales exceeding PLN 200 million in 2024) must comply starting <strong>February 1, 2026<\/strong>.<\/li>\n\n\n\n<li><strong>All other entities<\/strong> will be required to comply from <strong>April 1, 2026<\/strong>.<\/li>\n\n\n\n<li>Until then, businesses may voluntarily use KSeF or continue with traditional invoicing methods (e.g., paper or PDF).<\/li>\n<\/ul>\n\n\n\n<p>Please note: <strong>Readiness by February 2026 is essential<\/strong>, as failure to comply will prevent you from receiving purchase invoices. Once an invoice is sent to KSeF, it is considered delivered\u2014<strong>no separate notification or acceptance is required<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What KSeF Covers\u2014and What It Doesn\u2019t<\/h2>\n\n\n\n<p>KSeF applies <strong>only to invoices<\/strong>. The following documents remain outside the system:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Attachments (PDF, Word, Excel, etc.) such as protocols, statements, specifications, CRM data<br><em>(Note: These will be embedded in the XML structure under a special node called \u201cZalacznik\u201d rather than sent as separate files.)<\/em><\/li>\n\n\n\n<li>Fiscal receipts<\/li>\n\n\n\n<li>Debit\/Credit notes<\/li>\n\n\n\n<li>Pro-forma invoices<\/li>\n\n\n\n<li>Internal documents (including internal invoices)<\/li>\n\n\n\n<li>Invoices from foreign entities<\/li>\n\n\n\n<li>Invoices issued to consumers (non-business individuals)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What This Means for Your Business<\/h2>\n\n\n\n<p>Implementing KSeF is <strong>not just an IT upgrade<\/strong>\u2014it requires a comprehensive review and adjustment of your business processes. Failure to comply may result in invoices being deemed <strong>invalid<\/strong>, exposing your company to <strong>financial and tax-related risks<\/strong>.<\/p>\n\n\n\n<p>You are required to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Adapt your accounting software<\/strong> to meet KSeF standards<br><em>Leinonen is responsible for updating the Enova system for sending sales invoices and configuring Saldeo to retrieve purchase invoices from KSeF.<\/em><\/li>\n\n\n\n<li><strong>Update internal procedures<\/strong> for issuing and receiving invoices<\/li>\n\n\n\n<li><strong>Revise cooperation rules<\/strong> with business partners<\/li>\n\n\n\n<li><strong>Update collaboration protocols<\/strong> with our Office, including document exchange and archiving processes<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Next Steps<\/h2>\n\n\n\n<p>To use KSeF, each company representative must have either a <strong>trusted profile (Profil Zaufany)<\/strong> or a <strong>Polish certified electronic signature<\/strong>.<\/p>\n\n\n\n<p>Additionally, you must register a <strong>main user (administrator)<\/strong> via the <strong>ZAW-FA form<\/strong>, who will be authorized to manage access rights within KSeF.<\/p>\n\n\n\n<p>We will soon reach out with a proposal to update our current agreement to ensure our cooperation aligns with KSeF requirements.<\/p>\n\n\n\n<p>For more information, please visit the Ministry of Finance\u2019s official website: <a href=\"https:\/\/ksef.podatki.gov.pl\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/ksef.podatki.gov.pl\/<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Summary: KSeF Implementation and Procedures<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. ZAW-FA Form and KSeF Master<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The ZAW-FA notification is used to appoint the first person (KSeF Master) authorized to use KSeF for a legal entity.<\/li>\n\n\n\n<li>The KSeF Master manages permissions for other users within the entity.<\/li>\n\n\n\n<li>The ZAW-FA form is submitted in paper form to the tax office; some offices accept electronic submission.<\/li>\n\n\n\n<li>Proper documentation and procedures for managing permissions are required.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Foreign Companies and KSeF<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign entities (outside Poland) continue to issue and send invoices as before, outside KSeF.<\/li>\n\n\n\n<li>Polish companies must issue e-invoices in KSeF for sales to foreign contractors (B2B), regardless of the recipient\u2019s location.<\/li>\n\n\n\n<li>Sending an invoice to KSeF does not mean the foreign contractor has received it; a visualization (e.g., PDF with QR code) must be delivered separately.<\/li>\n\n\n\n<li>Delivery arrangements can be informal (email, website, terms and conditions).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Attachments and Supporting Documentation<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>KSeF is only for VAT invoices; other documents (bills, receipts, contracts, attachments) are not handled by KSeF.<\/li>\n\n\n\n<li>Non-invoice documents continue to circulate as before (paper or electronic).<\/li>\n\n\n\n<li>Attachments to invoices must be sent outside KSeF, but can be supplemented with the KSeF invoice number (KSeF ID).<\/li>\n\n\n\n<li>Visualization (readable invoice with QR code) confirms the invoice is in KSeF.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. When to Issue an Invoice in KSeF<\/h3>\n\n\n\n<p>KSeF does not change the deadlines for issuing invoices or the rules for identifying the moment of performance.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The process of issuing invoices changes: invoices must be in electronic format (XML) and submitted to KSeF.<\/li>\n\n\n\n<li>Exception: invoices to consumers (non-business individuals) are not required in KSeF.<\/li>\n\n\n\n<li>All other invoices to entities with a NIP must be issued in KSeF, regardless of transaction type.<\/li>\n\n\n\n<li>Invoices must be submitted to KSeF on the same date as the invoice date, or no later than 24 hours after.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The President of Poland has officially signed the amendment to the VAT Act, confirming that the National e-Invoicing System (KSeF) will become mandatory in 2026. This marks the beginning of KSeF 2.0, a major transformation in the invoicing process across Poland. Key Dates and Requirements Please note: Readiness by February 2026 is essential, as failure [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":4910,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[115],"class_list":["post-4908","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>E-invoicing mandate in Poland &#8211; Leinonen Poland<\/title>\n<meta name=\"description\" content=\"KSeF e-invoicing becomes mandatory in Poland in 2026. 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