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🇵🇱 Poland

Authority: Ministry of Finance (KAS) · Channel: KSeF (Krajowy System e-Faktur).

KSeF is Poland's national clearance system, and this app builds and validates the national FA(3) XML format against the official schema and submits it through a dedicated KSeF client. What follows is an honest account of how confident this app's own data is about the mandate, and how recently the channel was actually watched clearing a real invoice.

The channel mandate is not yet promoted in this app's own data

This app's channel-policy catalog records the ksef channel as requirement: "suggested", with provenance unverified — its own resolution note explains why: it has not yet been sourced to a primary legal text read with its own verification date, the same discipline that let France's PDP entry be promoted to mandated. That note also records, honestly, what a public European Commission factsheet and Poland's own KSeF portal say about the real rollout: mandatory emission for large enterprises from 2026-02-01, for all VAT-registered businesses from 2026-04-01, with a transitional exemption ending 2026-12-31 and full compliance from 2027-01-01. Those dates are not asserted here as this app's own verified fact — they are what its data notes cite as the open question a proper reading of the law would settle.

Proven once, not re-verified since the engine refactor

  • transports/ksef/ksef.live.spec.ts is a real round-trip against ksef-test.mf.gov.pl that, when it last ran, reached CLEARED with a genuine ksefNumber — the fullest live proof any channel in this app has produced (it polls all the way to clearance, not just an accepted upload).
  • KSEF_AUTH_TOKEN/KSEF_NIP do exist as CI secrets today (confirmed by name, not value). The same secrets authenticated successfully against ksef-test.mf.gov.pl as recently as 2026-07-14 (a CI run of the pre-refactor spec: real submission, a semantic REJECTED — code 450 — not an auth failure). No live run has exercised the current, post-refactor spec, and no CI run of compliance-live.yml has happened since the 2026-08-29 engine refactor — so whether the same credentials are still valid today is unverified, not proven expired. Until the spec is re-run, this app cannot claim the KSeF channel is working today — only that it worked once, against a test environment, with credentials that have not been re-tried since.

Selling to a government client (B2G)

The routing rule sends a Polish government client's invoice through KSeF, in FA(3), and requires the client's NIP on file — sourced (legal) to the European Commission's eInvoicing country factsheet for Poland and the KSeF portal's own page for local government units (both read 2026-09-02). This is the same KSeF channel and format as ordinary B2B, so it carries the same credentials caveat above.

Tax

VAT, standard rate 23% — sourced to the EU's Taxes in Europe Database (TEDB), situation date 2026-07-01. This app has no fuller Polish rate catalog (vat-rates/) yet, so no reduced rates are modeled — only this standard rate is available when composing cross-border tax.

Identifiers

country-identifiers/data/pl.json declares one scheme: LEGAL_ID (the NIP), sourced legal, with required: false.

As for Italy, the required: false is a limit of the catalog rather than of the law. This catalog's only axis is the PARTY TYPE (company/individual), not the ROLE, and one declaration feeds both the seller screens and the client screen; required: true is a hard save-block on all of them, so it would also refuse a lawful Polish CLIENT record in the cases where the buyer's identifier is not required. The fact's own notes carries the real position.

Correcting or cancelling an invoice

Poland is the most restrictive of the five countries on how a mistake gets fixed: a credit note, a debit note and an internal credit note are all legally forbidden as ways to fix an issued invoice; a corrective invoice and cancel-and-replace are, by contrast, legally required for the situations they cover; an authority-side annulment is forbidden; resubmitting under the same identity is allowed. All of this is sourced (legal); the remaining four routes are unverified.

Even though the law requires CANCEL_AND_REPLACE, cancelling an invoice locally, in this app, is not implementable for Poland today — that legal route is realized in practice through a corrective invoice, a different mechanism this app has not wired as a status flip on the original record. A cancellation attempt is refused, by name, rather than silently allowed or silently downgraded.

Sources

backend/src/modules/documents/country-policy/data/pl.json, correction-routes/data/pl.json, correction-routes/cancel-policy.ts, b2g-routing/data/pl.json, transports/channel-policy/data/pl.json, tax/tax-systems/data/pl.json, country-identifiers/data/pl.json, vat-rates/data/pl.json, plus archive/retention/data/pl.json — five years, counted not from the invoice date but from the end of the calendar year the tax fell due in (ustawa o VAT art. 112 pointing at Ordynacja podatkowa art. 70 § 1) — and transports/ksef/ksef.live.spec.ts for the live-proof claim above.