Poland's National e-Invoicing System, KSeF, became mandatory for companies with annual turnover above PLN 200 million on 1 February 2026, and for all other taxpayers established in Poland on 1 April 2026. Invoices in scope are issued in a structured format and pass through the Ministry of Finance's system before they reach the buyer.
The rollout came with a soft landing: a transition for the smallest issuers until the end of 2026, and penalties expected only from 2027. For the people who book the documents, that means the pile is not fully structured yet — and some of it never will be. This guide sets out the dates and what still arrives as a PDF, paper or a phone photo.
The timeline
| Date | Who | What changes |
|---|---|---|
| 1 February 2026 | Taxpayers with turnover above PLN 200 million | Must issue invoices through KSeF; all taxpayers must receive through KSeF |
| 1 April 2026 | All other taxpayers established in Poland | Must issue invoices through KSeF |
| 1 April – 31 December 2026 | Taxpayers whose invoices total up to PLN 10,000 gross per month | May still issue paper or non-KSeF electronic invoices |
| 2027 | All | Penalty-free period ends; remaining transitional exemptions for the smallest issuers end |
Confirm the details that apply to you with your tax adviser — this article is not tax advice.
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What stays outside KSeF
- B2C invoices. Invoices to private individuals are outside the obligation.
- Foreign suppliers. A company without a fixed establishment in Poland involved in the supply does not issue through KSeF — its invoices arrive in its own format.
- Receipts (paragony) from shops, fuel stations and restaurants, which are consumer sales for the seller.
- Offline and emergency invoices, issued outside the system during outages and sent to KSeF afterwards.
- Documents that are not invoices: delivery notes (WZ), quotes and purchase orders.
What still arrives as a PDF or a photo
- 1Paper and PDF invoices from the smallest suppliers, until the end of 2026.
- 2Invoices from suppliers in Germany, the Czech Republic, Lithuania or anywhere else abroad.
- 3Receipts behind expense claims — fuel, tolls, hotels, meals.
- 4Delivery notes and purchase orders that the invoice has to be matched against.
- 5Pre-KSeF invoices needed for audits, corrections and catch-up bookkeeping.
How to size what is left
Take the last 100 inbound documents your team processed and mark each one in the five categories above. For a company with only large domestic suppliers, it may be a small share. For an accounting office (biuro rachunkowe) with small clients, a transport company with fuel receipts and foreign suppliers, or a distributor matching delivery notes, it is much larger.
Where WhappScan fits — and where it does not
WhappScan is not connected to KSeF and does not issue or receive KSeF invoices. For those, the structured data is already in the system — use it.
WhappScan handles what stays outside: it reads invoices, receipts, delivery notes, quotes and purchase orders that arrive as a PDF or a photo, and returns their fields — supplier, VAT number, date, VAT, total, and each line where the document has them — ready for Excel or your accounting software. Staff and clients can send the photo by WhatsApp, with nothing to install.
Try it on your own documents: the invoice to Excel tool, the receipt to Excel tool and the delivery note tool are free, need no signup and handle up to three documents a day.
For every country side by side, see e-invoicing mandates country by country.
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