Poland

• SAF-T XML format (FA schema) for all structured invoices
• Real-time clearance via National e-Invoice System (KSeF)
• Digital signature (qualified electronic signature or trusted profile)
• +1 more requirements

• Lawful basis for processing personal data of EU residents
• Data subject rights: access, rectification, erasure, portability, objection
• Data Protection Impact Assessments (DPIAs) for high-risk processing
• +4 more requirements

• Risk management measures for network and information systems
• Incident reporting: 24h early warning, 72h notification to CSIRT
• Supply chain security assessments
• +3 more requirements

• Double materiality assessment (impact materiality + financial materiality)
• Report against ESRS (European Sustainability Reporting Standards) - 12 standards
• Digital tagging in XHTML with iXBRL markup
• +4 more requirements

Poland is implementing a mandatory B2B e-invoicing system called KSeF (Krajowy System e-Faktur) with phased deadlines starting February 2026. Large taxpayers must comply first, followed by all other VAT-registered businesses and micro-enterprises by January 2027. The system requires technical updates including FA(3) API schema and mandatory QR codes for invoice issuance and receipt.