Digital milestone in Poland – KSeF has come into force

A little over a week ago (February 1), a new era for Polish trade began. With e-invoicing now mandatory for B2B invoicing and linked to the state e-invoicing system KSeF, the digital transformation in Poland is here in earnest.
Despite reports of some initial sluggishness in system response times, the reform is seen as a historic step towards more efficient business processes and greater fairness in the market.

After a long period of preparation, the Polish structured e-invoice system, Krajowy System e-Faktur (KSeF), is now in live mode for the country's largest players. For the companies that have now signed up, it means the end of manual invoice processing and the beginning of a fully automated financial function.
At the same time, the painstaking introduction in Poland has been followed with great interest by invoice operators around Europe, not least Inexchange. The Polish model requires a certain amount of accommodation and Inexchange has equipped itself with such a solution.
If a company needs to send and receive via KSeF, Inexchange is at its service.
"The only thing the customer needs to deal with on their own is the registration in KSeF. Then we are the carrier between customer and platform. It is not more difficult than that. But if you want to know more, you can of course contact us. We understand if there are questions about Poland's new system," says Niklas Andersson, Product Manager at Inexchange.


Positive effects

The positive effects of KSeF are extensive. Since all invoices are validated centrally in real time, a transparency is created that reduces the risk of tax evasion, which in turn benefits the serious companies through healthier competition.
One of the most tangible benefits for businesses is also the promise of faster VAT refunds. From the previous 60 days down to as little as 40 days for those using KSeF.
With invoices in a uniform XML format, the need for manual data entry also disappears. The risk of error sources is significantly minimized.
"With this legislative reform, the e-invoice will become the format of choice for all Polish companies. Sooner or later, other European countries will follow suit, but taking the plunge now has its advantages. Harnessing the power of the digital world often turns out to have positive effects," says Niklas Andersson.
However, he is skeptical about Poland opting for a national system that forces external stakeholders to adapt.
"The problem with the Polish solution is that the transmission of invoices is controlled centrally. This creates a dependence on the Polish state that feels unnecessary. I think that's the wrong way to go," says Niklas critically:
"Other examples, such as France, are introducing a solution where you only report to the state, but the transportation of the invoices between buyer and seller is kept free. That is considerably better."

Sanction-free all year round

It is not unusual for a system of this format to show some sluggishness in its first few days. In recent days, some users have experienced delays in the system's APIs, but the tax authority KAS reports that the central functions are stable and handling large volumes.
To ensure a safe transition, the authorities have promised a penalty-free period throughout 2026, giving companies breathing space to fine-tune their processes without fear of fines.

For Swedish companies, the Polish reform is an important sign of things to come. Swedish establishments in Poland, which have subsidiaries in place, will now have a powerful tool to fully digitize their administration.
On the other hand, companies that only export to Poland and do not have a permanent establishment do not need to connect directly, but there is still a benefit in taking advantage of a more efficient reception process for their Polish customers. Therefore, it is wise to review the current invoice layout to include the details that facilitate the customer's digital flow.

Quick facts: KSeF for Swedish companies

• What is KSeF? A centralized government platform in Poland where all invoices must be sent, validated and stored in a specific XML format.

• Who is covered? All companies with a Polish VAT number and a permanent establishment in Poland.

• Who is not covered? Foreign companies without a physical establishment/personnel in Poland (pure exporters).

• Why is it done? To eliminate VAT fraud, reduce processing times and automate accounting for millions of businesses.

• Important date: on April 1, 2026, the requirement will be rolled out to almost all small Polish businesses.
  
  
  

  See our international summary on e-invoicing - this applies country by country: EUROPE GUIDE