Poland: Formats and rules

When does the obligation apply?

Country information
Scope	From	Status
Public clients	Jan 2022	in forceKSeF, staggered
Companies (B2B)	1 Feb 2026	in forcelarge companies, over PLN 200 million in turnover
Companies (B2B)	1 Apr 2026	in forceall companies except very small units up to PLN 10,000 per month
Companies (B2B)	1 Jan 2027	plannedeven small units

Mandatory via KSeF since 2022 (gradually).

KSeF obligation in stages from February 2026 (large companies) and April 2026.

Formats	KSeF FA(2)/FA(3) · Peppol BIS for cross-border invoices
CIUS	Peppol BIS Billing 3.0
Routing identifier	NIP, KSeF identifier
Responsible body	Ministerial office Finansów

KSeF is a clearance procedure with its own format and is not validated.

Status: 12.10.2026

When does the e-invoicing requirement apply in Poland?: The table above gives the dates for Poland: when receiving and when issuing become mandatory, for public bodies and for companies separately.
Does the requirement apply to small businesses too?: Usually yes. The obligation follows from trading between businesses, not from the size of the business. Smaller companies are often covered later, where a transition period applies — the dates above show where Poland stands.
Which formats are allowed in Poland?: The formats that satisfy EN 16931. Which ones apply in Poland, and which CIUS, is listed under formats and rules.
Can I check my invoice for Poland for free?: Yes. The validator checks free of charge and without sign-up against the rule sets that apply to Poland.

Free, without registration. The set of rules is selected from the specification identifier of the invoice.

Official rule sets up to date: EN 16931 1.3.17 · Peppol BIS 3.0.20 · XRechnung 3.0.2 (KoSIT 2.6.0). Last checked against the sources on 12.10.2026.