Exceed compliance requirements with InvoiceAgility
Invoicing in Poland Highlights
Poland’s tax system is overseen by Polish Ministry of Finance with a standard VAT rate of 23% (with 8% and 5% reduced rates). E-invoicing via the National e-Invoicing System (KSeF) is voluntary until February 2026, becoming mandatory for large taxpayers and all B2B by April 2026.
Requirements Snapshot
Tax Overview
Tax Type: Value Added Tax (VAT)
Tax Authority: Polish Ministry of Finance
Current tax rates: Standard rate: 23%, Reduced rates: 8%, 5%
Currency: Polish Zloty (PLN)
Archival Overview
Legal archiving period: 5 years
Archive Location: Storage abroad allowed under conditions
e-Signature Overview
e-Signature required: Optional but recommended
Business-to-Business (B2B) and Business-to-Government (B2G)
Model: Centralized model
e-invoicing obligations: Mandatory from February 1, 2026 (for taxpayers with sales exceeding PLN 200 million)
B2B invoicing Government Platform: Krajowy System e-Faktur (KSeF)
Invoice issuance requirements: Via KSeF (FA_VAT (3))
Invoice reception requirements: Via KSeF (FA_VAT (3))
B2B invoice formats: FA_VAT (3)
