Poland

National Context

The Peppol network in Poland is primarily used to exchange documents within public procurement and to handle cross-border traffic. Domestic B2B exchange is handled by the KSeF system, administered by the Ministry of Finance. This system operates outside Peppol but can also accept invoices issued in the Peppol BIS format.

The responsibilities of the Peppol Authority in Poland are performed by the Ministry of Development and Technology (MRiT).

About the use of Peppol

The Peppol network in Poland is used as part of the Post-Award domain and focuses primarily on the area of electronic invoicing in public procurement.

Peppol Authority

The then Ministry of Economic Development joined OpenPeppol in 2016. The establishment and functioning of Peppol Authority in Poland is based on the Act on electronic invoicing in public procurement in Poland, which entered into force on 18th April, 2019.

The Peppol Authority is responsible for implementing and maintaining specifications for electronic documents in the area of public procurement.

Use of Peppol in Poland

The act on electronic invoicing in public procurement introduced the obligation for public administrations to use the central national eInvoicing Platform (PEF), which is provided by the Peppol Access Points appointed through a tender procedure.

MRiT has defined specific requirements for SPs providing Access Point (AP) or Service Metadata Publisher (SMP) services in Poland. These are contained in the Peppol Authority Specific Requirements, which can be found in the Library here.

The key facts arising from the provisions of the Act are:

  • eInvoicing in public procurement is mandatory for public entities (the receiving side)
  • eInvoicing in public procurement is voluntary for economic operators (the sending side), which means that the sending party can send the invoice both in the PEF system using Peppol and through the KseF system
  • eInvoicing in public procurement is mandatory for recipients in case of the public procurement below the 30000 EUR threshold too. The only exception is when the public entity disables the use of electronic invoices in any document initiating the public procurement (option applies only to procurement below the threshold)
  • Central national eInvoicing platform has been created
  • Using platform is free of charge
  • The platform works within the Peppol network
  • The minister competent for economy is a member of OpenPeppol and performs the role of a Peppol Authority
  • The public entity is required to create an account on the platform before the expected date of receiving the first eInvoice

Current developments

In addition to Peppol BIS Billing, there are also other types of documents possible to exchange on PEF – and part of them are specific for Poland.

These documents are:

  • Order
  • Despatch advice
  • Receiving advice
  • Correcting invoice
  • Accounting note
  • Specialized sectoral invoice (Polish extension dedicated to mass-services providers)
  • Correcting note (a document not functioning in domestic circulation from 1 February 2026, in accordance with the legislation on the KSeF)
  • Utility Statement

    Moreover, Message Level Response and Invoice Response handling is provided.
    Current packages of specifications of the documents are available on: https://efaktura.gov.pl/dokumentacja

Contact and support

General information                  

Michał Paćkowski                         

Email: michal.packowski@mrit.gov.pl

Technical information                                    

Email:biuropeppol@pit.lukasiewicz.gov.pl

Page last updated: 24th March 2026