Poland
Polish statutory invoices must be issued into the central KSeF platform as FA(3) XML - Peppol Access Point status alone does not cover the mandate, so Poland needs a dedicated KSeF leg.
Profile last verified 2026-07
At a glance
Recommand serves Polish public-procurement (PEF) and cross-border flows over Peppol today; regulated domestic invoices clear through the national KSeF platform, which requires a dedicated integration.
- Exchange model
- Central clearance (CTC)
- B2B mandate
- Mandatory via KSeF - large taxpayers since 1 February 2026, most others since 1 April 2026
- B2G e-invoicing
- Mandatory since April 2019 (PEF); B2G invoices are now covered by KSeF
- Formats
- FA(3) XML (KSeF, statutory invoices) · Peppol BIS Billing 3.0 (PEF / public procurement)
- Peppol identifier schemes
9945Polish VAT number (NIP)The main Polish Peppol participant identifier for PEF and general Peppol exchange; KSeF itself routes on national tax identifiers, not Peppol schemes- E-reporting
- KSeF is itself the real-time data sink - the tax authority sees invoice data as invoices clear the platform, and JPK_FA no longer applies to KSeF invoices
- What to know
- Statutory Polish invoices must be issued into the central KSeF platform as FA(3) XML - there is no Peppol accreditation gate, but Peppol AP status alone does not cover the mandate; Recommand serves PEF/B2G and cross-border exchange over Peppol today, and a KSeF connector covers the regulated domestic leg
Mandate timeline
How Recommand serves Poland
- Exchange Peppol BIS documents with Polish public-sector (PEF) and Peppol-connected counterparties today, addressing them by NIP under scheme 9945
- Cross-border invoices to and from Polish trading partners flow over Peppol as usual - KSeF only governs invoices issued under Polish VAT rules
- Statutory domestic invoices must be issued into KSeF as FA(3) XML and receive a KSeF number - that leg needs a KSeF API integration, which is on the Recommand roadmap
- Poland has no service-provider accreditation gate, so when the KSeF connector lands it ships as a platform update on the same API and dashboard
Frequently asked questions
01Is e-invoicing mandatory in Poland?
Yes. Receiving through KSeF is mandatory for all taxpayers since 1 February 2026. Issuance is mandatory for taxpayers with 2024 gross sales above PLN 200m since 1 February 2026, and for most other taxpayers since 1 April 2026. A relief for very low monthly invoice volumes (up to PLN 10,000) runs until 31 December 2026, with full coverage expected from 1 January 2027.
02Can I send Peppol invoices instead of using KSeF?
Not for invoices inside the mandate. Statutory Polish invoices must be issued into KSeF as FA(3) XML and receive a KSeF number - Peppol is not the legal channel for them. Peppol remains the network for PEF public-procurement documents and for cross-border or non-regulated exchange.
03What format do Polish invoices use?
KSeF invoices use Poland's FA(3) XML schema, mandatory since 1 February 2026. PEF public-procurement exchange uses Peppol BIS Billing 3.0 and Polish PEF profiles. A Peppol BIS invoice must be converted before it can become a KSeF invoice.
04What happens if my business does not comply?
KSeF penalties are deferred until 1 January 2027. From that date, penalties for KSeF errors are expected to apply and KSeF invoice numbers become required in certain payment references - so the practical deadline for getting connected is well before then.
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