The e-invoice in Europe

Poland

Poland has opted for a centralized model with the KSeF (Krajowy System e-Faktur) platform, operated by the Polish Ministry of Finance, where all invoices will be sent, validated and stored. The introduction has been postponed several times, but now a date has been set for 2026. The Polish government expects increased transparency and more efficient tax monitoring, but it is the establishment that has cost resources centrally and made smaller companies worry about expensive investments in the form of new systems.

Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

KSeF has been available since 2022, but is still voluntary.

A phased implementation of mandatory e-invoicing via KSeF is taking place in 2026. As of February 1, 2026, the requirement applies to all companies with a turnover exceeding PLN 200 million. Two months later, on April 1, 2026, the mandate extended to all companies. However, to ensure a smooth transition, the authorities have promised a penalty-free period throughout 2026.