Regulatory updates - Poland
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Country Specifications
E-Invoicing/CTC Model:
- B2G: Centralized/Peppol
- B2B: Post-Audit
From Feb 2026: One regime Centralized
Mandatory Infrastructure:
- B2G: PeF/Peppol
- B2B: N/A
From Feb 2026: KSeF
Mandatory Format:
- Currently B2G: EN compatible, Peppol BIS
- Currently B2B: N/A
- KSeF : Only FA_VAT
Mandatory for Issuing:
- Currently: No explicit requirements
- February 2026 – Companies turnover >PLN 200 million
- April 2026 - The rest of the businesses
Mandatory for Receiving:
- B2G: All contracting authorities
- B2B: Buyer's consent required
- From February 2026 – Companies turnover >PLN 200 million
- From April 2026 - The rest of the businesses
eSignature:
Not Required
Archiving Period:
- 5 years
- 10 years under OSS scheme
- KSeF archives e-invoices for 10 years
Archiving Abroad:
Allowed under conditions