Poland is implementing mandatory structured electronic invoicing through the national KSeF platform (Krajowy System e-Faktur). The reform replaces traditional invoice exchange for transactions within scope with structured invoices transmitted through the central government platform.

The B2B mandate is being introduced in phases. The first groups of businesses became subject to mandatory KSeF in 2026, with the rollout extending to the remaining businesses from 1 January 2027.

The KSeF mandate applies broadly to businesses subject to Polish invoicing requirements, with implementation dates depending on the type and size of the business.

Because the rollout is phased, businesses should determine when their own transactions fall within the mandatory scope. The requirements also differ depending on the nature of the transaction, as not every invoice or transaction type is handled identically under KSeF.

Businesses within scope must issue structured electronic invoices through KSeF rather than relying on conventional PDF or paper invoices. Invoices must follow the structured format required by the Polish tax administration and contain the mandatory invoice data.

KSeF validates and processes invoices centrally. Businesses therefore need systems capable of creating compliant structured invoice data, transmitting it to KSeF, receiving the platform's responses and identifiers, and processing incoming electronic invoices.

Poland uses KSeF as the central infrastructure for mandatory structured e-invoicing. Unlike decentralised networks such as Peppol, invoices within the KSeF framework are exchanged through a platform operated by the Polish tax administration.

Invoices are submitted as structured XML according to the schema defined for KSeF. Businesses therefore need to transform invoice data from their ERP or accounting systems into the required Polish structure and manage the technical communication with the KSeF platform.

iEDI helps businesses connect their existing systems to Poland's KSeF e-invoicing infrastructure.

We connect your existing ERP and business systems to the required e-invoicing infrastructure, allowing you to comply without replacing the systems you already use. iEDI handles the transformation of invoice data into the required structured format and the electronic exchange between your existing systems and KSeF.

This provides a structured and automated invoice flow while allowing your existing ERP and business processes to remain in place.