BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//documentmanagement.systems//EU e-invoicing deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:E-invoicing deadlines: Poland
X-PUBLISHED-TTL:P1D
REFRESH-INTERVAL;VALUE=DURATION:P1D
BEGIN:VEVENT
UID:poland-2019-04-18-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20190418
DTEND;VALUE=DATE:20190419
SUMMARY:PL: Public contracting authorities must accept structured e-invoice
 s (B2G\, public procurement above EUR 30\,000)
DESCRIPTION:Public sector (B2G). Applies to: Contracting authorities under 
 the Public Procurement Law\, concessions and public-private partnerships.\
 nDetails and sources: https://documentmanagement.systems/e-invoicing/polan
 d/\nPlatforma Elektronicznego Fakturowania (efaktura.gov.pl): https://efak
 tura.gov.pl/faq/obowiazek-elektronicznego-fakturowania/\nEuropean Commissi
 on: https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eIn
 voicing+in+Poland\nLast verified 2026-10-03. Information only\, not legal 
 or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2019-08-01-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20190801
DTEND;VALUE=DATE:20190802
SUMMARY:PL: Obligation to accept structured e-invoices extended to all publ
 ic procurement
DESCRIPTION:Public sector (B2G). Applies to: All contracting authorities\, 
 including sub-central ones.\nDetails and sources: https://documentmanageme
 nt.systems/e-invoicing/poland/\nPlatforma Elektronicznego Fakturowania (ef
 aktura.gov.pl): https://efaktura.gov.pl/faq/obowiazek-elektronicznego-fakt
 urowania/\nEuropean Commission: https://ec.europa.eu/digital-building-bloc
 ks/sites/display/DIGITAL/eInvoicing+in+Poland\nLast verified 2026-10-03. I
 nformation only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2022-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20220101
DTEND;VALUE=DATE:20220102
SUMMARY:PL: Voluntary structured e-invoices via KSeF introduced (receipt vi
 a KSeF required the buyer's acceptance)
DESCRIPTION:Other. Applies to: VAT taxpayers opting in.\nDetails and source
 s: https://documentmanagement.systems/e-invoicing/poland/\nDziennik Ustaw 
 Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/2021/2076\nLast
  verified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2026-02-01-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20260201
DTEND;VALUE=DATE:20260202
SUMMARY:PL: Mandatory receipt of invoices via KSeF\; KSeF 2.0 production sy
 stem and FA(3) structure in use
DESCRIPTION:Receive. Applies to: All VAT taxpayers in Poland.\nDetails and 
 sources: https://documentmanagement.systems/e-invoicing/poland/\nMinisters
 two Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/i
 nformacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/\nMinisters
 two Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/i
 nformacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/\nMinisterstwo Finansó
 w i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/informacje-og
 olne-ksef-20/struktura-logiczna-fa-3/\nMinisterstwo Finansów i Gospodarki
  (podatki.gov.pl): https://ksef.podatki.gov.pl/ponizej-10-000-zl/\nLast ve
 rified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2026-02-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20260201
DTEND;VALUE=DATE:20260202
SUMMARY:PL: Mandatory issuing of structured e-invoices via KSeF (phase 1)
DESCRIPTION:Issue. Applies to: Taxpayers whose 2024 sales including VAT exc
 eeded PLN 200 million.\nDetails and sources: https://documentmanagement.sy
 stems/e-invoicing/poland/\nMinisterstwo Finansów i Gospodarki (podatki.go
 v.pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-praw
 ne-oraz-kluczowe-terminy/\nMinisterstwo Finansów i Gospodarki (podatki.go
 v.pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowia
 zkowego-ksef/\nDziennik Ustaw Rzeczypospolitej Polskiej: https://dzienniku
 staw.gov.pl/DU/2025/1203\nLast verified 2026-10-03. Information only\, not
  legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2026-04-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20260401
DTEND;VALUE=DATE:20260402
SUMMARY:PL: Mandatory issuing of structured e-invoices via KSeF (phase 2)
DESCRIPTION:Issue. Applies to: All other taxpayers in scope\, except invoic
 es covered by the PLN 10\,000-a-month relief and cash-register invoices un
 til 31 December 2026.\nDetails and sources: https://documentmanagement.sys
 tems/e-invoicing/poland/\nMinisterstwo Finansów i Gospodarki (podatki.gov
 .pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawn
 e-oraz-kluczowe-terminy/\nMinisterstwo Finansów i Gospodarki (podatki.gov
 .pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiaz
 kowego-ksef/\nDziennik Ustaw Rzeczypospolitej Polskiej: https://dziennikus
 taw.gov.pl/DU/2025/1203\nLast verified 2026-10-03. Information only\, not 
 legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2027-01-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:PL: PLN 10\,000-a-month relief ends: all invoices in scope must be 
 issued via KSeF
DESCRIPTION:Issue. Applies to: Taxpayers whose invoices that must otherwise
  go through KSeF total PLN 10\,000 or less (incl. VAT) in a month and who 
 have not yet crossed that limit.\nDetails and sources: https://documentman
 agement.systems/e-invoicing/poland/\nDziennik Ustaw Rzeczypospolitej Polsk
 iej: https://dziennikustaw.gov.pl/DU/2025/1203\nMinisterstwo Finansów i G
 ospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/informacje-ogolne-
 ksef-20/zakres-obowiazkowego-ksef/\nMinisterstwo Finansów i Gospodarki (p
 odatki.gov.pl): https://ksef.podatki.gov.pl/ponizej-10-000-zl/\nLast verif
 ied 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2027-01-01-issue-2@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:PL: Cash-register relief ends: invoices from cash registers and rec
 eipts with the buyer's tax number (up to PLN 450 / EUR 100) must also be i
 ssued via KSeF
DESCRIPTION:Issue. Applies to: Taxpayers issuing invoices from cash registe
 rs or fiscal receipts treated as simplified invoices.\nDetails and sources
 : https://documentmanagement.systems/e-invoicing/poland/\nDziennik Ustaw R
 zeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/2025/1203\nMinis
 terstwo Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.
 pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/\nMinis
 terstwo Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.
 pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/\nMinisterstwo Fina
 nsów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/ponizej-1
 0-000-zl/\nLast verified 2026-10-03. Information only\, not legal or tax a
 dvice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2027-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:PL: KSeF invoice number must be quoted in payments between active V
 AT taxpayers and in split payments
DESCRIPTION:Other. Applies to: Active VAT taxpayers paying invoices.\nDetai
 ls and sources: https://documentmanagement.systems/e-invoicing/poland/\nMi
 nisterstwo Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.g
 ov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/\nDz
 iennik Ustaw Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/20
 25/1203\nLast verified 2026-10-03. Information only\, not legal or tax adv
 ice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2027-01-01-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:PL: KSeF penalties become applicable under current law (postponemen
 t to 2028 proposed)
DESCRIPTION:Penalties. Applies to: Taxpayers issuing invoices outside KSeF 
 despite the obligation.\nThis is the date in adopted law. On 16 September 
 2026 the Ministry announced it will postpone penalties to the end of 2027\
 ; the draft bill (UD477) was not adopted as of 3 October 2026.\nDetails an
 d sources: https://documentmanagement.systems/e-invoicing/poland/\nDzienni
 k Ustaw Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/2025/12
 03\nDziennik Ustaw Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl
 /DU/2023/1598\nMinisterstwo Finansów i Gospodarki (gov.pl): https://www.g
 ov.pl/web/finanse/przedluzenie-odroczenia-kar-za-bledy-w-stosowaniu-ksef-d
 o-konca-2027-r\nRządowe Centrum Legislacji (Government Legislation Centre
 ): https://legislacja.rcl.gov.pl/projekt/12414954\nKancelaria Prezesa Rady
  Ministrów (gov.pl): https://www.gov.pl/web/premier/projekt-ustawy-o-zmia
 nie-ustawy-o-podatku-od-towarow-i-uslug-oraz-ustawy-o-zmianie-ustawy-o-pod
 atku-od-towarow-i-uslug-oraz-niektorych-innych-ustaw\nLast verified 2026-1
 0-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:poland-2028-01-01-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:PL: Proposed new start date for KSeF penalties (not confirmed)
DESCRIPTION:Penalties. Applies to: Taxpayers issuing invoices outside KSeF 
 despite the obligation.\nNOT OFFICIALLY CONFIRMED.\nDraft bill UD477 of 23
  September 2026 (government consultation stage): penalties under art. 106n
 i(1)–(3) and (5)–(7) would apply only from 1 January 2028\; not yet ad
 opted by Parliament or published in the Journal of Laws.\nDetails and sour
 ces: https://documentmanagement.systems/e-invoicing/poland/\nKancelaria Pr
 ezesa Rady Ministrów (gov.pl): https://www.gov.pl/web/premier/projekt-ust
 awy-o-zmianie-ustawy-o-podatku-od-towarow-i-uslug-oraz-ustawy-o-zmianie-us
 tawy-o-podatku-od-towarow-i-uslug-oraz-niektorych-innych-ustaw\nMinisterst
 wo Finansów i Gospodarki (gov.pl): https://www.gov.pl/web/finanse/przedlu
 zenie-odroczenia-kar-za-bledy-w-stosowaniu-ksef-do-konca-2027-r\nRządowe 
 Centrum Legislacji (Government Legislation Centre): https://legislacja.rcl
 .gov.pl/projekt/12414954\neGospodarka.pl: https://www.podatki.egospodarka.
 pl/198881\,Kary-za-KSeF-odroczone-do-2028-r-Jak-KAS-skontroluje-VAT\,1\,68
 \,1.html\nLast verified 2026-10-03. Information only\, not legal or tax ad
 vice.
URL:https://documentmanagement.systems/e-invoicing/poland/
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR