Poland
Europe
North America
Oceania
Poland
E-invoicing
Status
Live
Format
Peppol BIS
Infrastructure
Peppol
Model
Peppol
Scope & deadline
Mandatory for all public authorities to receive e-invoices
Status
Upcoming
Format
FA_VAT (XML)
Infrastructure
KSeF
Model
Centralised
Scope & deadline
Delayed until 2025 or later. The new deadline has not been announced
Status
Not required
Format
Infrastructure
Model
Scope & deadline
E-reporting
Status
Mandatory
Format
SAF-T
Scope & deadline
All taxpayers
More info
Tax authority
Archiving period
5 years; 10 years (OSS scheme and KSeF)
E-signature
Optional
Regulation
