Managing Electronic Documents in Poland
As a customer in Poland, you can send electronic documents either by email (as attached files) or through the PEPPOL eDelivery Network.
Important
New fixed dates for mandatory B2B e-invoicing have now been communicated by the Minister of Finance in Poland. B2B electronic invoicing will go through the KSeF platform and will be implemented in two stages:
- Phase 1: February 1, 2026 for large taxpayers with a yearly turnover of 200 million PLN per year.
- Phase 2: April 1, 2026 for all taxpayers.
In 2019, Poland launched the PEF platform for electronic invoicing targeting Business-to-Government (B2G) transactions. This platform connects global networks such as OpenPeppol to only the B2G segment.
In 2022, Poland introduced a new platform, the Krajowy System e-Faktur (KSeF), designed specifically to integrate both B2G and B2B electronic invoicing onto a unified national platform. With the introduction of KSeF, Poland now has two platforms for electronic invoicing, operating in parallel, free of charge, and used voluntarily.
The table below outlines the current regulatory states and future outlooks for B2G, B2B, and B2C (business-to-consumer) sectors.
| Transaction Type | Current Regulatory | Regulatory Outlook |
|---|---|---|
| B2G | Electronic invoicing has been mandatory since 2019. Legally mandated to receive electronic invoicing through the PEF platform, which is connected to the Peppol eDelivery Network.  Supported by Document Capture. Supported by Document Output. | Initially planned to be mandatory from July 2024 but was postponed until 2025 with no fixed date set yet. Supported by Document Capture. |
| B2B | Businesses have the option to register on the public platform KSeF to receive invoices in the FA(2) format electronically, but this is not yet mandatory. | Mandatory from February 2026 for large taxpayers (over PLN 200 million turnover per year) and phase 2 for all taxpayers as of April 1st 2026. Planned to be supported by Document Capture. |
| B2C | No legislation is in place. | No changes are expected. |
KSeF platform
Legislation for mandatory electronic invoicing for both business-to-government (B2G) and business-to-business (B2B) transactions is close to completion in Poland. The confirmed dates for implementation have been set for 2026. Once established, all electronic invoicing for B2G and B2B transactions must be processed through the KSeF platform.
Technically, the KSeF platform receives the electronic invoice, appending a timestamp and unique identifier to each document before forwarding it to the designated recipient. Upon receipt, the sender receives confirmation from the KSeF platform in the form of an acknowledgment receipt known as UPO (Polish: Urzędowe Poświadczenie Odbioru).