Cómo aiDoks ayuda con KSeF
La generación KSeF está en la hoja de ruta de aiDoks — Fase E — con objetivo de lanzamiento antes de la fecha obligatoria de 2026.
KSeF 2026 — Sistema obligatorio de facturación electrónica de Polonia
KSeF es la plataforma centralizada de clearance de facturas IVA de Polonia, obligatoria para todas las empresas registradas con IVA desde el 1 de febrero de 2026.
Cronología de despliegue de KSeF
Jan 2022
KSeF lanzado como voluntario
KSeF estuvo disponible para uso voluntario desde enero de 2022.
1 Feb 2026
Grandes contribuyentes — obligatorio
Contribuyentes con facturación anual superior a 200 millones PLN deben usar KSeF para todas las facturas B2B nacionales desde el 1 de febrero de 2026.
1 Apr 2026
Todas las empresas registradas con IVA
Todas las demás empresas registradas con IVA deben usar KSeF desde el 1 de abril de 2026.
Cómo funciona KSeF
Modelo de pre-clearance
KSeF es una plataforma de clearance: cada factura se envía a la API KSeF del Ministerio de Finanzas antes de entregarse al comprador.
Formato XML FA(2)
Las facturas KSeF usan el esquema FA(2) del Ministerio de Finanzas polaco — un formato XML específico de Polonia.
Sanciones por incumplimiento
El Ministerio de Finanzas puede imponer multas de hasta el 100% del IVA en una factura emitida fuera de KSeF.
Empresas extranjeras
Las empresas extranjeras registradas con IVA en Polonia están dentro del alcance de KSeF.
Facturación electrónica KSeF Polonia: preguntas frecuentes
What is KSeF and why does it matter?
KSeF (Krajowy System e-Faktur — National e-Invoice System) is Poland's centralized clearance platform for VAT invoices, operated by the Ministry of Finance. Unlike PEPPOL or Factur-X, KSeF is a pre-clearance system: every B2B invoice must be submitted to KSeF before it is considered legally issued. KSeF assigns each invoice a unique reference number (KSeF number) that the buyer uses for VAT deduction.
When does KSeF become mandatory?
For large taxpayers (annual revenue above 200 million PLN): 1 February 2026. For all other VAT-registered businesses: 1 April 2026. Taxpayers exempt from VAT have a further grace period. The original mandatory date (February 2024) was postponed after technical issues with the KSeF system were identified.
What format does KSeF use?
KSeF invoices use a Ministry of Finance XML schema — the FA(2) schema (formally JPK_FA(2)). It is a Polish-specific format, not based on PEPPOL UBL or EN 16931. The schema is published on the Ministry of Finance website and updated periodically. Every invoice must include the seller's NIP (Polish VAT number), buyer NIP (if applicable), and be digitally signed before submission.
What are the penalties for KSeF non-compliance?
The Polish Ministry of Finance can impose fines of up to 100% of the VAT shown on an invoice issued outside of KSeF. Additionally, buyers cannot deduct input VAT from invoices not cleared through KSeF, creating strong commercial pressure on suppliers to comply. For repeated violations, penalties and interest accumulate.
Does KSeF apply to foreign companies?
Foreign companies registered for Polish VAT are in scope for KSeF mandatory use on the same timeline as Polish companies. Companies not VAT-registered in Poland (selling under the reverse charge / OSS mechanism) are currently not required to use KSeF. The scope may be extended — check the Ministry of Finance guidance for updates.
Can I generate KSeF-compatible invoices with aiDoks?
KSeF generation is on the aiDoks roadmap (Phase E — targeting release before the 2026 mandate). The first version will produce offline KSeF XML for manual upload to the Ministry portal; direct API submission with authentication (qualified e-signature / Profil Zaufany) is planned for a subsequent release. Use the validator today to check KSeF XML files for schema conformance.
Herramientas y guías relacionadas
Prepárese para KSeF antes del plazo de 2026
Valide archivos XML KSeF hoy.