poland-einvoice

Section 1 -- Quick Reference

Section 1 -- Quick Reference

Field	Value
Country	Poland (Rzeczpospolita Polska)
Currency	PLN (Polish złoty); foreign currency invoices also supported
E-invoicing system	KSeF (Krajowy System e-Faktur) -- Krajowy System e-Faktur 2.0
Invoice format	FA(3) XML (proprietary Polish schema, NOT EN 16931)
Governing body	Ministerstwo Finansów (Ministry of Finance)
Tax authority	Krajowa Administracja Skarbowa (KAS)
Key legislation	Act of 29 October 2021 amending VAT Act (Dz.U. 2021 poz. 2076); RD on KSeF implementation; VAT Act Art. 106na--106nd
Portal URL	https://ksef.podatki.gov.pl
Schema URL	https://crd.gov.pl/wzor/2025/06/25/13775/ (FA(3) production)
API documentation	OpenAPI 3.0.4 specification at ksef.podatki.gov.pl
Phase 1 mandatory	1 February 2026 (businesses with 2024 VAT sales > PLN 200M)
Phase 2 mandatory	1 April 2026 (all remaining VAT-registered businesses)
Penalties effective	1 January 2027
Current status	Fully operational in production since 1 February 2026
Skill version	1.0

Section 2 -- Mandate Scope

Who Must Comply

Who Must Comply

Scope	From	Requirement
Large taxpayers (2024 VAT sales > PLN 200M)	1 February 2026	Must issue all B2B invoices via KSeF
All remaining VAT-registered businesses	1 April 2026	Must issue all B2B invoices via KSeF
B2G	1 February 2026	Invoices to public entities must be issued via KSeF (integration with PEF -- Platforma Elektronicznego Fakturowania)
B2C	Not mandatory	Consumer invoices may be issued outside KSeF; if issued via KSeF, buyer receives a visualisation (not the XML)
Foreign entities with Polish VAT registration	1 April 2026	Must issue structured invoices via KSeF for Polish-taxable transactions
Cross-border invoices	Required	All invoices issued by Polish VAT payers, including cross-border, must be reported through KSeF

Exemptions

• Invoices issued by taxpayers not registered for Polish VAT
• Tickets and simplified invoices for amounts up to PLN 450 (EUR ~100) -- exempt from KSeF but subject to Veri*factu-like fiscal printer rules
• Invoices from the agricultural flat-rate scheme (rolnik ryczałtowy) issued by the buyer (RR invoices use a separate FA_RR(1) schema)

Timeline Summary

Timeline Summary

Date	Milestone
October 2021	KSeF legislative framework enacted
January 2022	Voluntary KSeF 1.0 launched
September 2023	FA(2) schema published
April 2025	AEAT Veri*factu services enter production
June 2025	KSeF 2.0 API documentation published
September 2025	Open API testing begins
October 2025	Pre-production DEMO environment available
1 February 2026	KSeF 2.0 production launch; mandatory for large taxpayers; FA(3) schema effective
1 April 2026	Mandatory for all remaining VAT-registered businesses
1 January 2027	Financial penalties for non-compliance take effect

Section 3 -- Technical Format

FA(3) Schema

FA(3) Schema

Parameter	Value
Format	Proprietary Polish XML schema (NOT EN 16931 / UBL / CII)
Schema version	FA(3) (effective 1 February 2026, replacing FA(2))
Schema location	https://crd.gov.pl/wzor/2025/06/25/13775/
Encoding	UTF-8
Namespace	As defined in FA(3) XSD
Validation	XSD schema validation + semantic business rules

FA(3) Root Structure

FA(3) Root Structure

Element	Required	Description
Naglowek	Yes	Header: schema version, form code, creation date
Podmiot1	Yes	Seller: tax ID (NIP), name, address
Podmiot2	Yes	Buyer: tax ID (NIP or other), name, address
Podmiot3	No	Third party (e.g., tax representative, factor)
PodmiotUpowazniony	Conditional	Authorised entity (if issuing on behalf of seller)
Fa	Yes	Invoice body: header data, line items, totals, payment, annotations
Stopka	No	Footer: additional free-text information
Zalacznik	No	Attachment node (new in FA(3) -- for structured attachments)

Key Differences from EN 16931

Key Differences from EN 16931

Feature	KSeF FA(3)	EN 16931
Schema	Proprietary Polish XSD	UBL 2.1 or CII
GTU codes	Required for classified goods/services (GTU_01--GTU_13)	No equivalent
MPP marker	Split payment indicator for transactions > PLN 15,000	No equivalent
Adnotacje (annotations)	Mandatory boolean fields (P_16 through P_18A, Zwolnienie, etc.)	Free-text notes
Hash/chain integrity	Not in schema (KSeF assigns number)	Not applicable
Peppol interoperability	Not supported -- closed national system	Core design principle

Section 4 -- Mandatory Fields

Naglowek (Header)

Naglowek (Header)

Field	Description	Required
KodFormularza	Form code (must be "FA")	Yes
WariantFormularza	Schema variant (3 for FA(3))	Yes
DataWytworzeniaFa	XML creation datetime	Yes
SystemInfo	Issuing system identifier	Yes

Podmiot1 (Seller)

Podmiot1 (Seller)

Field	Description	Required
DaneIdentyfikacyjne/NIP	Seller Polish tax ID (NIP, 10 digits)	Yes
DaneIdentyfikacyjne/Nazwa	Seller full legal name	Yes
Adres	Seller address (street, city, postal code, country)	Yes

Podmiot2 (Buyer)

Podmiot2 (Buyer)

Field	Description	Required
DaneIdentyfikacyjne/NIP or NrVatUE or KodUE+NrID	Buyer identification	Yes (at least one)
DaneIdentyfikacyjne/Nazwa	Buyer name	Yes
Adres	Buyer address	Yes

Fa (Invoice Body)

Fa (Invoice Body)

Field	Description	Required
P_1	Invoice issue date (YYYY-MM-DD)	Yes
P_2	Invoice number (sequential)	Yes
P_3A or P_3B	Sale/service date or period	Yes (one required)
FaWiersz/NrWierszaFa	Line number (unique, sequential)	Yes
FaWiersz/P_7	Description of goods/services	Yes
FaWiersz/P_8A or P_8B	Unit of measure	Yes
FaWiersz/P_9A or P_9B	Quantity	Yes
FaWiersz/P_10	Unit net price (up to 8 decimal places)	Conditional
FaWiersz/P_11	Line net amount (2 decimal places)	Yes
FaWiersz/P_11A	Line VAT amount	Conditional
FaWiersz/P_12	VAT rate (23, 8, 5, 0, zw, oo, np)	Yes
P_13_1 through P_13_11	Summary net amounts per rate	Conditional (per applicable rate)
P_14_1 through P_14_5	Summary VAT amounts per rate	Conditional
P_15	Total gross amount (brutto)	Yes

Adnotacje (Annotations -- Mandatory Booleans)

Adnotacje (Annotations -- Mandatory Booleans)

Field	Description	Values
P_16	Reverse charge (Art. 17 ust. 1 pkt 7/8)	1 or 2
P_17	Self-supply (Art. 106a pkt 2 lit. b)	1 or 2
P_18	Margin scheme	1 or 2
P_18A	Mechanism of split payment (MPP)	1 or 2
Zwolnienie	VAT exemption basis	Selection required if any line is "zw"

GTU Codes (Goods/Services Classification)

GTU Codes (Goods/Services Classification)

Code	Category
GTU_01	Alcohol
GTU_02	Fuel
GTU_03	Heating oil
GTU_04	Tobacco
GTU_05	Waste
GTU_06	Electronic devices
GTU_07	Vehicles and parts
GTU_08	Precious metals
GTU_09	Pharmaceuticals
GTU_10	Buildings/land
GTU_11	Emission allowances
GTU_12	Intangible services (consulting, advisory, legal, management)
GTU_13	Transport services

Section 5 -- Transmission Method

KSeF API 2.0

KSeF API 2.0

Parameter	Detail
API specification	OpenAPI 3.0.4 (JSON)
Production endpoint	https://api.ksef.mf.gov.pl/v2
DEMO endpoint	https://api-demo.ksef.mf.gov.pl/v2
Test endpoint	https://api-test.ksef.mf.gov.pl/v2
Authentication	Qualified electronic signature, trusted profile (profil zaufany), or KSeF authorisation token
Session types	Interactive (real-time, single invoices) or Batch (bulk submission)

Submission Flow

1. Authenticate -- open a KSeF session using certificate, trusted profile, or token
2. Submit -- send FA(3) XML file via API endpoint
3. Validate -- KSeF performs XSD and semantic validation
4. Accept or Reject -- if valid, KSeF assigns a unique KSeF number and timestamp; if invalid, returns error
5. UPO -- download Urzędowe Poświadczenie Odbioru (official receipt of acceptance) as proof of issuance
6. Buyer access -- buyer retrieves invoice from KSeF using their NIP credentials

Alternative Submission Methods

Alternative Submission Methods

Method	Description
Aplikacja Podatnika KSeF	Free web application from Ministry of Finance
Aplikacja Mobilna KSeF	Free mobile app for issuing/receiving on smartphone
e-mikrofirma	Integration with e-Urząd Skarbowy for micro-businesses
Batch mode	Upload ZIP of multiple FA(3) XMLs; each validated individually

Offline Mode

If KSeF is unavailable (system downtime declared by MF), businesses may:

1. Issue invoices outside KSeF with offline numbering
2. Submit to KSeF within 7 days of system restoration
3. The date of issue (P_1) remains the original date; the KSeF date is the submission date
4. Offline invoices require specific handling and must reference the offline period

KSeF Number Format

• KSeF Number Format — Format: {NIP}-{YYYYMMDD}-{sequential number} -- assigned by KSeF upon acceptance. This number becomes the primary legal identifier of the invoice.

Section 6 -- Validation Rules

XSD Validation (First Layer)

• XSD validation rejection rate — KSeF validates every submitted XML against the FA(3) XSD. Approximately 70% of rejections are XSD validation errors.

XSD Validation (First Layer)

Common XSD Error	Cause	Resolution
Missing required element	Required field not populated (e.g., NIP in Podmiot1)	Populate all mandatory fields
Wrong date format	Dates must be YYYY-MM-DD (not DD.MM.YYYY or DD/MM/YYYY)	Standardise date formatting
Invalid element order	XML elements must follow XSD-defined sequence	Reorder elements per schema
Wrong data type	Numeric field contains text or vice versa	Validate field types
Excess decimal places	Amounts: max 2 decimals; prices: max 8; quantities: max 6	Apply correct precision

Semantic Validation (Second Layer)

Semantic Validation (Second Layer)

Rule	Description
NIP checksum	Seller NIP must pass modulus-11 check digit validation
Tax calculation	Sum of line net amounts per rate must equal summary amount (P_13_x); VAT amounts must equal P_14_x
Gross total	P_15 must equal sum of all net amounts + all VAT amounts
GTU format	Must be exact codes (e.g., GTU_12 not 12 or GTU 12)
Duplicate detection	Same seller NIP + invoice number + date = error 440 (duplicate)
Adnotacje completeness	All mandatory annotation fields (P_16, P_17, P_18, P_18A) must be populated
Zwolnienie logic	If any line has rate "zw", the Zwolnienie element must specify the exemption basis
Currency handling	Foreign currency invoices must include PLN conversion amounts in separate fields

Common Rejection Scenarios

Common Rejection Scenarios

Issue	Resolution
Polish NIP in NrVatUE field	Polish NIPs go in the NIP field; NrVatUE is for EU VAT numbers with country prefix
Rounding mismatch	Use banker's rounding; ensure line totals sum to header totals within 1 grosz
Negative quantities on non-corrective invoice	Only corrective invoices (korekta) may have negative values
Missing Adnotacje fields	Even if not applicable, P_16 through P_18A must contain value "2" (not applicable)
Invalid bank account format	Polish IBAN must be exactly 26 characters (digits only, no PL prefix in domestic format)

Section 7 -- Tax Computation Rules

VAT Rates (2025/2026)

VAT Rates (2025/2026)

Rate Code	Rate	Application
23	23%	Standard rate
8	8%	Reduced (construction, certain food, medical)
5	5%	Reduced (basic food, books, periodicals)
0	0%	Zero-rated (intra-EU supplies, exports)
zw	Exempt	VAT-exempt supplies (must specify exemption basis)
oo	Not subject	Out-of-scope transactions
np	Not applicable	Supplies not subject to Polish VAT (e.g., place of supply outside Poland)

Rounding

• Rounding rules — - Line net amount (P_11): 2 decimal places - Unit price (P_10): up to 8 decimal places - Quantity (P_9A/P_9B): up to 6 decimal places - VAT amount per line (P_11A): 2 decimal places - Gross total (P_15): 2 decimal places - Use banker's rounding (round half to even) for consistency with KSeF validation - Sum of line amounts must exactly equal the corresponding summary field -- no tolerance

Multi-Rate Invoice Handling

• Multi-rate invoice handling — - Each applicable VAT rate has dedicated summary fields (P_13_1/P_14_1 for 23%, P_13_2/P_14_2 for 8%, etc.) - Line items reference the rate via P_12 - If a single invoice has lines at 23%, 8%, and exempt, all three summary pairs must be populated - P_15 (gross total) = sum of all P_13_x + sum of all P_14_x

Split Payment (Mechanizm Podzielonej Płatności -- MPP)

• Split payment (MPP) rule — - Mandatory for transactions > PLN 15,000 gross involving goods/services listed in Annex 15 to the VAT Act - Set annotation P_18A = 1 when MPP applies - Invoice must include the phrase "mechanizm podzielonej płatności" - Payment is split: net amount to seller's account, VAT amount to seller's VAT account (Annex 15 to the VAT Act)

Corrective Invoices (Faktury Korygujące)

• Corrective invoices rule — - Must reference the original KSeF number of the corrected invoice - Show both "before" and "after" values, or the difference - Use same FA(3) schema with corrective-specific fields populated - KSeF validates that the referenced original invoice exists and belongs to the same seller NIP

Section 8 -- Archiving Requirements

Section 8 -- Archiving Requirements

Requirement	Detail
KSeF as legal archive	KSeF stores all accepted invoices for 10 years -- this constitutes the legal archive
No separate archiving needed	Once accepted by KSeF, the invoice is legally archived; businesses do not need to maintain separate copies for VAT purposes
Attachments	KSeF does NOT store attachments (Zalacznik node in FA(3) is metadata only); supporting documents (contracts, delivery notes) must be archived separately by the business
UPO retention	Retain UPO (official receipt) as proof of successful submission
Pre-KSeF invoices	Invoices issued before KSeF mandate remain subject to standard Polish archiving rules (5 years from end of tax year)
Access	Both seller and buyer can retrieve invoices from KSeF at any time during the retention period using their NIP credentials
Audit	Tax authorities have direct access to all KSeF invoices; no separate data provision needed during audits

Section 9 -- Penalties for Non-Compliance

Financial penalties take effect from 1 January 2027. During 2026, the practical consequences of non-compliance are primarily operational (invoices not legally valid for VAT deduction).

Section 9 -- Penalties for Non-Compliance

Penalties table

Violation	Penalty
Issuing invoice outside KSeF (when mandatory)	Up to 100% of the VAT amount on the invoice
Invoice not conforming to FA(3) schema	Rejection by KSeF -- invoice not legally issued; must correct and resubmit
Failure to issue invoice at all	Standard VAT Act penalties apply (up to 720 daily rates under fiscal penal code)
Late submission in offline mode	Must submit within 7 days of system restoration; late submission may trigger penalties
Buyer deducting input VAT from non-KSeF invoice	Input VAT deduction denied -- buyer bears the risk
Using non-KSeF invoices after mandate date	Trading partners on compliant systems may reject non-KSeF invoices

Practical Risks During 2026 (Before Penalty Enforcement)

• Invoices not submitted through KSeF are not legally valid for VAT deduction purposes
• Trading partners may refuse non-KSeF invoices
• Audit exposure increases as KAS cross-references KSeF data

Section 10 -- Interaction with Tax Skills

VAT Return Integration

• VAT return integration — - KSeF data directly feeds into JPK_VAT (Jednolity Plik Kontrolny) -- the standard audit file for VAT - JPK_V7M (monthly) and JPK_V7K (quarterly) declarations must reconcile with invoices in KSeF - KSeF invoice numbers are used as references in JPK records - GTU codes from KSeF invoices must match GTU markings in JPK_VAT - Split payment (MPP) markers from KSeF feed into JPK_VAT classification - Tax authorities can automatically cross-check KSeF invoices against JPK declarations in real-time

e-Urząd Skarbowy Integration

• The e-mikrofirma module in e-Urząd Skarbowy connects directly to KSeF
• Taxpayers can issue invoices in KSeF and transfer data directly to VAT records without manual re-entry
• Pre-filled VAT returns based on KSeF data are progressively being developed

Income Tax Integration

• Income tax integration — - For sole proprietors (JDG -- jednoosobowa działalność gospodarcza), KSeF invoice data feeds into the annual PIT-36/PIT-36L return - Revenue and cost figures must reconcile with KSeF records - KSeF provides an authoritative source for income verification during audits

Cross-Border Considerations

• Cross-border considerations — - All invoices issued by Polish VAT payers, including intra-EU and export invoices, must be reported through KSeF - Intra-EU supplies must be reported in both KSeF and the EU VAT Information Exchange System (VIES) via VAT-UE declaration - Import VAT (from customs declarations) is handled separately but must reconcile with purchase invoices in KSeF

PEF (Platforma Elektronicznego Fakturowania) Integration

• B2G invoices previously submitted through PEF are being migrated to KSeF
• From 1 February 2026, PEF forwards invoices to KSeF production environment
• Public entities receive invoices through KSeF with PEF acting as an intermediary during transition

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