Poland KSeF E-Invoicing Mandate: Rollout Timeline, FA(3) Schema & Integration
Official references
Use these sources to verify dates, formats, and official rule changes.
Related Technical Wiki
Explore deep-dive developer documentation and regulatory guidelines matching this article.
Learn which e-invoice formats are commonly used in Poland, how routing works, and which identifiers you need for compliant delivery.
A country-by-country implementation guide for the largest and most mature EU e-invoicing markets: formats, routing, identifiers, pitfalls, and testing.
What to check before turning ERP, PDF, or spreadsheet invoice facts into structured XML.
Poland is introducing mandatory B2B electronic invoicing via the Krajowy System e-Faktur (KSeF).
For businesses that fall within the mandate, compliance means issuing structured XML invoices through KSeF in the official FA(3) format. KSeF assigns a unique identification number after the invoice is accepted; authentication can use a token or a KSeF certificate, depending on the integration.
Poland KSeF Rollout Timeline
- February 1, 2026: Mandatory KSeF invoicing begins for businesses whose 2024 sales, including VAT, exceeded PLN 200 million.
- April 1, 2026: The obligation expands to other businesses and entities that issue invoices. A temporary exception applies when a taxpayer’s invoice-documented sales, including VAT, are no more than PLN 10,000 in a month; that exception lasts through December 31, 2026.
- January 1, 2027: The PLN 10,000 monthly-sales exception ends, so those smallest taxpayers must also issue invoices in KSeF.
- B2C transactions: Invoices issued to consumers without a NIP are outside the mandatory KSeF invoicing scope.
Technical Core: FA(3) Schema & Verification QR Codes
Structured invoices must use the FA(3) logical structure published by the Ministry of Finance (the required format from February 1, 2026). A visual copy or PDF supplied outside KSeF, such as in an offline mode, needs the QR code or codes specified for that situation; an online invoice delivered in KSeF does not automatically require a QR code.
Offline & Emergency Modes (Tryb Awaryjny)
- Offline modes: If KSeF is unavailable, issuers can create FA(3) invoices outside the system. Depending on the mode, the invoice must be sent to KSeF by the next business day (offline24) or within seven business days after an announced outage ends (emergency mode). Copies supplied outside KSeF may require two QR codes before the invoice receives its KSeF number.
Official References
Ready to convert your invoices?
Convert PDF invoices to XRechnung, ZUGFeRD, and other formats. Subscriptions from €10/month with annual billing (excl. taxes), with a 3-day trial on your first subscription. Or without a subscription: €5 per conversion (excl. taxes).