Invoice Requirements for Poland (Cross-Border)

Poland is making KSeF e-invoicing mandatory in 2026 — a clearance model where every invoice is a FA(3) XML cleared through the national platform. Large taxpayers from February 2026, all others from April 2026. VAT is 23%.

E-invoicing: Mandatory VAT 23% Complexity: High

Poland applies VAT at 23% and is moving to a clearance model through the National e-Invoicing System (KSeF, Krajowy System e-Faktur). From 1 February 2026 issuing structured invoices via KSeF is mandatory for large taxpayers (turnover above PLN 200 million), extending to all other established businesses from 1 April 2026 and to micro-entrepreneurs from January 2027. Invoices are submitted as FA(3) XML (aligned to EN 16931); KSeF assigns each a unique reference number and acts as the official archive. The supplier's NIP is required, reverse charge applies to many cross-border B2B services, and records are kept for at least 5 years (KSeF retains them for 10).

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What a compliant invoice issued in Poland must include

At minimum, an invoice issued in Poland should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Hs code Incoterms Country of origin Gross weight Net weight Number of packages Ksef number Nip

Last reviewed June 9, 2026

At a glance

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E-invoicing
Mandatory
E-invoicing model
Clearance
Platform
KSeF (Krajowy System e-Faktur)
Format
FA(3) XML (EN 16931)
Mandate effective
Feb 2026
Tax system
VAT
Standard rate
23%
Tax ID
NIP
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
PL
Local currency required
No
Keep records for
5 years
Customs invoice (goods)
Yes
Complexity
High
SWIFT/BIC codes & payment requirements for Poland Banks, correspondent data and local payment rules for Poland.

Example: an invoice issued in Poland

Example: an invoice issued in Poland — NIP, VAT 23%, FA(3) XML (EN 16931)
Illustrative invoice issued by a seller in Poland, showing the local tax-ID label, the VAT 23% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.