Poland's National e-Invoicing System (KSeF — Krajowy System e-Faktur) becomes mandatory in a phased rollout starting in 2026. Large taxpayers with annual turnover exceeding PLN 200 million must join from 1 February 2026, followed by most other VAT-registered businesses from 1 April 2026. Micro-businesses and taxpayers exempt from VAT registration have until 1 January 2027.
All invoices must be issued in the national FA(2) XML format and submitted to KSeF, which assigns a unique reference number (KSeF ID), invoices without a KSeF ID are not legally valid.
Poland uses a real-time clearance model: invoices are sent to KSeF, validated by the Ministry of Finance, and then made available to the recipient through the platform. Unlike a decentralised model, all invoice data is visible to the Polish tax authorities at the moment of issuance, enabling real-time VAT cross-checking. Penalties for non-compliance can reach 100% of the VAT amount shown on the invoice.
Rydoo is actively working on e-invoicing compliance and assesses each company's situation individually, as integration flows and requirements differ by country and business context. If you have questions about how Poland's KSeF mandate affects your setup with Rydoo, reach out to your Rydoo point of contact for guidance tailored to your situation.
Sources:
Ministerstwo Finansów — KSeF
KSeF technical documentation
SLIM VAT 3 Act
Last changed 2026-06-01