Managing Electronic Documents in Poland
As a customer in Poland, you can exchange electronic documents through the Peppol eDelivery Network. Additionally, you can receive electronic documents directly into Continia Document Capture via email attachments.
In 2019, Poland launched the PEF platform for electronic invoicing targeting Business-to-Government (B2G) transactions. This platform connects global networks such as OpenPeppol to only the B2G segment.
In 2022, Poland introduced a new platform, the Krajowy System e-Faktur (KSeF), designed specifically to integrate both B2G and B2B electronic invoicing onto a unified national platform. With the introduction of KSeF, Poland now has two platforms for electronic invoicing, operating in parallel, free of charge, and used voluntarily.
The table below outlines the current regulatory states and future outlooks for B2G, B2B, and B2C (business-to-consumer) sectors.
| Transaction Type | Current Regulatory | Regulatory Outlook |
|---|---|---|
| B2G | Electronic invoicing has been mandatory since 2019. Legally mandated to receive electronic invoicing through the PEF platform, which is connected to the Peppol eDelivery Network.  Supported by Document Capture. Supported by Document Output. | Initially planned to be mandatory from July 2024 but was postponed until 2025 with no fixed date set yet. Supported by Document Capture. |
| B2B | Businesses have the option to register on the public platform KSeF to receive invoices in the FA(2) format electronically, but this is not yet mandatory. | Initially planned to be mandatory from July 2024 but postponed until 2025 with no fixed date set yet. Planned to be supported by Document Capture. |
| B2C | No legislation is in place. | No changes are expected. |
KSeF platform
Legislation for mandatory electronic invoicing for both business-to-government (B2G) and business-to-business (B2B) transactions is close to completion in Poland. However, it is still awaiting final approval and the implementation date has been postponed from July 2024 to an undetermined date in 2025. The implementation date for mandatory electronic invoicing is expected to be announced by the end of April 2024. Once established, all electronic invoicing for B2G and B2B transactions must be processed through the KSeF platform.
Technically, the KSeF platform receives the electronic invoice, appending a timestamp and unique identifier to each document before forwarding it to the designated recipient. Upon receipt, the sender receives confirmation from the KSeF platform in the form of an acknowledgment receipt known as UPO (Polish: Urzędowe Poświadczenie Odbioru).