POLAND
E-INVOICING
Latest update May 24th, 2024
On this page you will learn more on e-Invoicing in Poland
Delve into the compliance standards, unravel the e-Invoicing framework and infrastructure.
Note: the Country Profile below is focused on the upcoming e-Invoicing and e-Reporting obligations.
Status: 🟡 Planned
Covered by DT: 🟢 Yes
Scope
- B2G/B2B domestic and cross-border transactions for every taxable person established in Poland
- B2C (optional)
Adoption Timeline
- Since January 2022: voluntary adoption
- February 1st, 2026: companies with a turnover exceeding PLN 200 million (ca EUR 46million) in 2025
- April 1st, 2026: the rest of the businesses
Model
CENTRALIZED MODEL via national portal KSeF
Format
- FA_VAT FORMAT, latest version FA_VAT (2). No attachments envisaged
- QR Code on an invoice presentation (PDF/printable version)
Archiving
It is mandatory to store the invoice for 10 years, both for the supplier and the buyer
External References:
- Krajowa Administracja Skarbowa, KAS – National Revenue Administration [link]
Other requirements
VAT reporting (JPK / SAF-T)
Taxpayers are required to submit monthly VAT SAF-T (JPK) and on-demand files which need to be generated upon request from the Tax Authority. This obligation will be subject to changes due to the eInvoicing Regulation implementation
FAQ
La fatturazione elettronica internazionale è il processo che consente di emettere, trasmettere, ricevere e archiviare fatture digitali in conformità con le normative fiscali di ciascun Paese.
Per CFO e Finance Manager non è solo un obbligo normativo, ma una leva strategica: permette di standardizzare i processi Finance a livello globale, ridurre i rischi e migliorare la trasparenza.
Con la piattaforma di Digital Technologies – a Namirial Company, la fatturazione elettronica internazionale diventa un’opportunità di automazione, che ottimizza i cicli P2P e O2C e rende la gestione finanziaria più efficiente e scalabile.
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