E-invoicing mandate — Poland
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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2/1/2026
Poland · obligation to receive in force
Invoices are received through the national system — and that applies before issuing them becomes mandatory. Small and medium-sized businesses therefore already have to collect their incoming invoices from the system.
Legal basis: Ustawa z 5.08.2025 (Dz. U. 2025 poz. 1203) · Last reviewed: 10/26/2026 -
2/1/2026
Poland · obligation to issue, first stage in force
The largest issuers create structured invoices in the national system; an invoice is only valid once the system has accepted it.
Threshold: more than PLN 200 million turnover including tax in 2024.
Legal basis: Ustawa z 5.08.2025 (Dz. U. 2025 poz. 1203) · Last reviewed: 10/26/2026 -
4/1/2026
Poland · obligation to issue, all others in force
The obligation applies to all remaining taxable persons. Time-limited exemptions exist for small amounts.
Legal basis: Ustawa z 5.08.2025 (Dz. U. 2025 poz. 1203) · Last reviewed: 10/26/2026
Platforms and authorities
KSeF · FA(3)
What Invoiceflair can do — Poland
Create and validate: FA_VAT Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.