# 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.

## Related resources

- [Poland e-invoicing guide](/resources/countries/poland)

## Related terms

- [E-reporting](/resources/glossary/e-reporting): Digital reporting of transaction data to tax authorities, often alongside e-invoicing.
- [ViDA](/resources/glossary/vida): VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.
- [Real-time reporting](/resources/glossary/real-time-reporting): Reporting transaction data shortly after issuance, often mandated by tax regimes.