Guide for UK Businesses e-invoicing Poland in 2024

In Poland, e-invoicing is an efficient, fast and legally binding way to bill business customers and clients - and with KSeF Poland planned to be a mandatory invoicing system for all B2B sales, it’s important for UK businesses to get up to speed.

This guide to Poland e-invoicing runs through all you need to know. We’ll also touch on how Wise Business can help UK companies doing business abroad, with easy ways to pay and get paid in foreign currencies, with low fees and the mid-market exchange rate.

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Poland e-invoicing - An overview

In Poland e-invoicing is set to become mandatory for business to business sales, as part of the broader move towards mandatory e-invoicing in the EU. The e-invoicing law for Poland was passed back in 2019, and there has been a test phase operating since 2022 which allowed companies to use the standardised e-invoicing system for free^¹.

The plan was to make e-invoicing mandatory from the middle of 2024^², although dates are subject to change at the time of writing due to a recently announced review of the digital invoicing system. Once the e-invoicing system is mandatory, there are likely to be penalties in place for businesses which fail to use the e-invoicing system, in order to remove opportunities for VAT fraud.

⚠️ It’s helpful to know that some of the Poland e invoicing requirements may be subject to change, including the implementation dates. It’s useful to keep an eye on both Polish and EU announcements about e-invoicing, and industry publications which can be found online, to make sure you’ve got the latest news.

What is KSeF Poland?

KSeF (Krajowy System e-Faktur) is the national e-invoicing system in Poland, a centralised system managed by the Polish finance ministry^³.

This system has been available for voluntary use for the last couple of years, and was planned to become obligatory from July 1st 2024, as part of changes to the law designed to stop VAT fraud and tax evasion. If you’re billing anyone in Poland you’ll need to get familiar with KSeF to allow you to issue invoices. From early in 2025, there are plans to impose penalties and fines for anyone failing to use KSeF in Poland - although the exact implementation dates are still under debate at the time of writing^⁴.

UK companies e-invoicing Poland

UK businesses that export to Poland, and UK companies with a Polish subsidiary or Polish entity will need to understand the Polish e-invoicing rules and regulations to be able to issue invoices, and to keep clear of fines and penalties.

And next time you need to get paid by a Polish business customer, why not take a look at Wise Business as an easy, low cost option to hold, exchange, send, spend and receive foreign currencies.

💡 Learn more about Wise Business

Poland e-invoicing requirements

UK businesses e-invoicing Polish companies will need to use KSeF, which can be accessed online by creating an account. Invoices are in XML format, and follow a standard layout which is then digitally timestamped when submitted.

When you submit your KSeF invoice you’ll receive a unique ID number for the invoice for your reference, and a digital receipt showing the invoice has been received.

Third party companies and service providers can help with e-invoicing in Poland, including getting the structure of the invoice in place to allow submission, and verifying documents are compliant.

e-invoicing Poland - FAQs

Still got questions? Here are a few common questions linked to Polish e-invoicing - and the answers you need.

Is e-invoicing mandatory in Poland?

Mandatory e-invoicing in Poland is being introduced - although an external audit and review of the standardised e-invoicing system was announced in January 2024, which may mean that some of the implementation dates are changed.

The KSeF invoicing system has been available for voluntary use since 2022, and was planned to become mandatory for B2B invoices from mid-2024, with fines and penalties coming in from 2025 for non-compliant businesses.

What are the rules for invoices in Poland?

UK companies invoicing Polish companies will need to do so through the KSeF system in most cases. This is a standardised invoicing tool which is managed by the Polish finance ministry. You can upload invoices directly by registering a KSeF account, or you can use a third party software solution to make the job easier if you’d prefer.

What is the difference between an e-invoice and a normal invoice?

An e-invoice is a digital invoice which follows a standard form and is registered online. In the EU, e-invoicing is becoming mandatory to ensure that businesses pay VAT correctly and to clamp down on fraud and tax evasion.

Use this guide to Polish e-invoicing to get up to speed, and keep an eye out for official announcements concerning the review of the KSeF system so you know what to expect.

If you’re a UK business billing in Poland, you may also want to check out Wise Business for easy ways to pay and get paid in a great range of major currencies, with mid-market exchange rate and low, transparent fees.

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Sources used in this article:

1. EU - Poland e-invoicing
2. EY - Polish e-invoicing law
3. KSeF
4. KSeF announcement

Sources last checked March 26, 2024