Last update:
09.01.2026
Magda Olszewska
The e-invoicing revolution in Poland is about to begin: from 2026, the issuance of invoices will gradually transition to so-called structured e-invoices. At the heart of this reform is the National e-Invoicing System (KSeF – Krajowy System e-Faktur), a central platform of the Polish tax administration for the exchange and storage of invoice data.
TABLE OF CONTENTS
With KSeF, Poland is introducing a centralized system that fully digitalizes the issuance, transmission, and archiving of invoices. Instead of sending invoices by email, post, or via individual ERP systems, structured invoice data will be uploaded directly into the state system. There, the invoices are validated, stored, and made available to the recipient.
The objectives are clear: greater transparency, fewer errors, and significantly simplified tax controls. For businesses, this means adjusting internal processes – but in the long run, it leads to more efficient and secure invoice management.
The rollout of the KSeF system will take place in two stages, giving companies time to adapt:
Within just a few months, KSeF will become the standard channel for issuing and exchanging invoices in Poland.
Foreign companies without a fixed establishment or permanent place of business in Poland benefit from an important exemption: they are generally not required to use KSeF for issuing their own invoices. However, the reform still affects day-to-day operations – especially in cooperation with Polish suppliers and customers.
Even if you are not required to use KSeF yourself, your Polish suppliers and service providers will be. This has practical consequences for how you receive invoices:
If you issue invoices as a foreign taxpayer, most things remain unchanged:
The introduction of mandatory e-invoicing in Poland marks a significant step toward digitalization. For foreign companies, clear communication with Polish partners is essential to ensure smooth processes.
Your next steps:
To visualize the system, imagine KSeF as a new digital post office through which all Polish “letters” (invoices) must pass. As a foreign company, you do not have your own key to this post office. Your Polish partners must therefore register the letter inside the digital post office and then “print” it and send it to you via a private courier (e.g. email as a PDF) so that you can read it and process it in your accounting system.
collaboration with us
can look like.
My name ist Magda Olszewska. I’m Polish Tax Advisor and leader of the Olszewska Tax Consulting. I write posts regularly for our blog on the tax issues which we deal with in our praxis.
If you have any questions or would like to inquire about our advisory services, please feel free to contact me.
