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KSeF

Krajowy System e-Faktur — Poland’s national structured-invoice platform, introduced in mandatory phases from February 2026.

Definition

Krajowy System e-Faktur — Poland’s national structured-invoice platform, introduced in mandatory phases from February 2026.

Explanation

The mandatory KSeF 2.0 phase uses the FA(3) XML schema. KSeF assigns its identifier after it accepts the invoice.

The obligation started on 1 February 2026 for taxpayers whose 2024 gross sales exceeded PLN 200 million, then on 1 April 2026 for other taxpayers, subject to the official small-sales deferral through 2026.