Since 2026, Polish companies issue their invoices through KSeF (Krajowy System e-Faktur, the National e-Invoicing System run by the Polish Ministry of Finance). If you buy from a Polish supplier, you may now receive an invoice as an XML file, or as a PDF with a QR code and a KSeF number. This page explains what you are looking at, in English.
The dates (official KSeF information)
- 1 February 2026: KSeF 2.0 launched. Companies whose 2024 sales (including VAT) exceeded PLN 200 million must issue invoices in KSeF; receiving invoices through KSeF became mandatory for Polish taxpayers.
- 1 April 2026: all other taxpayers must issue in KSeF, except businesses whose invoiced sales are at most PLN 10,000 gross per month, which may stay outside KSeF until the end of 2026.
- 1 January 2027: that small-business exception ends.
Why a foreign customer gets a PDF with a QR code (or the XML)
Invoices for foreign customers – intra-EU supplies, exports, services to foreign businesses – are still issued in KSeF. But a buyer without a Polish tax number (NIP) cannot log in to KSeF, so the seller must deliver the invoice in a way agreed with you: a PDF, an e-mail, even paper. That copy must carry a verification code (QR code) linked to the invoice in KSeF, which lets you check that the invoice really exists in the system without logging in. KSeF's own FAQ says that, for a foreign buyer, the document delivered this way is the invoice.
The KSeF number is assigned by the system when the invoice is accepted; it appears on the visualisation and in the QR link. Some suppliers also send the underlying XML, which is the legally structured version.
Reading the FA(3) XML: the fields that matter
The structure is called FA(3). The element names are Polish abbreviations or field numbers from the VAT Act. The main ones:
| Element | Meaning |
|---|---|
Podmiot1 | Seller (name, Polish NIP, address) |
Podmiot2 | Buyer – for foreign buyers often with KodUE + NrVatUE (EU VAT number) or NrID (another tax ID) |
Podmiot3 | Other parties, e.g. a payer, a recipient or a factor (with a role code) |
P_1 / P_1M | Issue date / place of issue |
P_2 | Invoice number |
P_6 (or OkresFa) | Date of supply (or the service period from–to) |
KodWaluty | Invoice currency (e.g. EUR); KursWalutyZ = exchange rate used for the VAT in PLN |
RodzajFaktury | Invoice type: VAT standard, KOR credit/correction note, ZAL advance invoice, ROZ final settlement invoice, UPR simplified |
P_13_1 / P_14_1 | Net amount / VAT at the standard rate (23%); P_13_2/P_14_2 = 8%, P_13_3/P_14_3 = 5%. A W suffix (P_14_1W) is the VAT converted to PLN |
P_13_6_2 / P_13_6_3 | Net amount at 0% for an intra-EU supply of goods (WDT) / for an export |
P_13_8, P_13_9, P_13_10 | Supplies not taxed in Poland (np I, np II) and reverse charge (oo) |
P_15 | Total amount due (gross) |
FaWiersz | One invoice line: P_7 description, P_8A unit, P_8B quantity, P_9A unit net price, P_11 net value, P_12 VAT rate |
Platnosc | Payment: TerminPlatnosci due date, FormaPlatnosci method (6 = bank transfer), RachunekBankowy/NrRB the seller's account number, Zaplacono = already paid |
DaneFaKorygowanej, PrzyczynaKorekty | On a correction: the original invoice being corrected, and the reason |
Common values of the VAT rate P_12 on a line: 23, 8, 5, 0 WDT (intra-EU supply), 0 EX (export), zw (exempt), oo (reverse charge), np I / np II (not taxable in Poland).
Checking the totals
Two quick checks catch most problems: the net and VAT summary fields (P_13_x + P_14_x) should add up to P_15, and on a standard invoice the line values (P_11) per rate should match the summary for that rate.
A viewer is not a verification of the invoice in KSeF: use the QR code on the supplier's copy for that. This page is general information, not tax advice; ask your tax adviser how to book Polish invoices in your country.
Sources
- KSeF (Ministry of Finance) – scope and dates of mandatory KSeF
- KSeF – implementation stages of KSeF 2.0
- KSeF – verification codes (QR) and invoices for foreign buyers
- KSeF – issuing and receiving invoices (FAQ)
Related guides
Published 2026-10-03 by Karuna Labs. Our tools check file structure and checksums; always review outputs (and payment files in your bank's preview) before relying on them. This is general information, not financial, tax or legal advice.