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Poland

Poland is implementing mandatory B2B e-invoicing through the Krajowy System e-Faktur (KSeF). While Peppol is supported, KSeF is the primary platform for domestic invoicing.

Overviewโ€‹

AspectDetails
NetworkKSeF (domestic), Peppol (cross-border)
Mandate StatusKSeF mandatory from February 2026
FormatPeppol BIS Billing 3.0, FA_VAT schema for KSeF
CurrencyPLN (Polish Zล‚oty)
Tax SystemVAT (multi-rate)

Identifier Schemesโ€‹

NIP (Tax Identification Number)โ€‹

Scheme IDScheme NameFormat
9945Polish NIP10 digits
<cbc:EndpointID schemeID="9945">1234567890</cbc:EndpointID>

GLNโ€‹

<cbc:EndpointID schemeID="0088">5901234123450</cbc:EndpointID>

VAT Ratesโ€‹

CodeDescriptionRate
SStandard rate23%
AAReduced rate8%
HSuper-reduced rate5%
ZZero-rated0%
EExempt0%

Standard Rate Exampleโ€‹

<cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>23.00</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

KSeF Integrationโ€‹

KSeF Number Referenceโ€‹

When invoices are registered in KSeF, include the reference:

<cac:AdditionalDocumentReference>
    <cbc:ID>KSEF-123456789-20260126-ABC123</cbc:ID>
    <cbc:DocumentTypeCode>KSeF</cbc:DocumentTypeCode>
</cac:AdditionalDocumentReference>

Split Payment Mechanismโ€‹

Poland requires split payment for certain transactions:

<cac:PaymentMeans>
    <cbc:PaymentMeansCode>31</cbc:PaymentMeansCode>
    <cbc:InstructionNote>Mechanizm podzielonej pล‚atnoล›ci</cbc:InstructionNote>
</cac:PaymentMeans>

Example Invoiceโ€‹

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    <cbc:ID>FV/2026/01/001</cbc:ID>
    <cbc:IssueDate>2026-01-26</cbc:IssueDate>
    <cbc:DueDate>2026-02-26</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>PLN</cbc:DocumentCurrencyCode>
    
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="9945">1234567890</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Polska Firma Sp. z o.o.</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>ul. Marszaล‚kowska 42</cbc:StreetName>
                <cbc:CityName>Warszawa</cbc:CityName>
                <cbc:PostalZone>00-001</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>PL</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>PL1234567890</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- ... rest of invoice -->
</Invoice>

Resourcesโ€‹