Normbeleg

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Stripe and KSeF (Poland): issuing Stripe invoices in the National e-Invoice System

This text is general information, not tax or legal advice, and it has not been reviewed by a Polish tax adviser. Check your own case with your accountant or tax adviser. Published by PPFTEC S.R.L., which is developing a product on this topic (see section 4).

Short answer

KSeF (Krajowy System e-Faktur) is the Polish Ministry of Finance system for issuing, sending, receiving and storing structured invoices. Taxpayers must issue invoices in it from 1 February 2026 (sales above PLN 200 million in 2024) or 1 April 2026 (other taxpayers); taxpayers whose monthly invoiced sales are at most PLN 10,000 gross have until the end of 2026. Stripe does not create KSeF invoices on its own: you need an integration that produces the FA(3) format and sends it to KSeF.

1. Who must issue invoices in KSeF, and from when

KSeF timeline. Last verified 9 October 2026.
DateWhat applies
1 Feb 2026Obligation to issue invoices in KSeF for taxpayers whose sales including VAT exceeded PLN 200 million in 2024. All businesses must receive invoices through KSeF from this date.
1 Apr 2026Obligation to issue for other taxpayers, unless their monthly invoiced sales do not exceed PLN 10,000 gross.
Until 31 Dec 2026Taxpayers with monthly invoiced sales up to PLN 10,000 gross are not obliged to issue in KSeF. From 1 January 2027 the system is mandatory for all, according to a Ministry of Finance notice.
1 Jan 2027Penalty provision (article 106ni of the VAT act) scheduled to apply. The Ministry has announced a deferral of penalties for mistakes in using KSeF to 31 Dec 2027; this needs a change of law and we could not confirm it has passed.

The official scope page lists groups that are excluded, for example sellers with no seat or fixed establishment in Poland, invoices issued under the non-Union OSS and IOSS procedures, and invoices of taxpayers using the SME exemption in article 113a. Read the full list on the page before you decide that you are in or out of scope.

Sources: KSeF: scope of mandatory KSeF (Ministry of Finance, page modified 6 February 2026, opened 9 October 2026); gov.pl: extension of the penalty deferral to the end of 2027 (Revenue Administration Chamber in Rzeszów, opened 9 October 2026). The Polish act itself (ustawa o VAT) was not opened by us.

2. What Stripe does natively, and what it does not

  • Does: create invoice records and expose the data through the API and webhooks; store customer tax IDs.
  • Does not: generate or transmit e-invoice files by itself. Stripe's e-invoicing page points to Marketplace apps and custom webhook integrations. It does not name Poland or KSeF, so check with the app vendor whether Poland is covered.

Source: Stripe documentation, E-invoicing, opened 9 October 2026 (served to us in German; the statements above are our translation).

The steps, whichever tool you pick

  1. Check the scope on the official KSeF page: are you established in Poland, which date applies to you, are your invoices excluded?
  2. Get access to KSeF. Authentication is possible with, for example, a qualified signature or seal; the KSeF page lists the methods. An integration usually needs a KSeF certificate or token that you create and control.
  3. Complete the data in Stripe. Seller NIP and address; for business customers the NIP (Polish tax number, or the EU VAT number) and address; correct tax rates.
  4. Map each Stripe invoice to FA(3) (the structured logical format published by the Ministry of Finance) and check it against the published schema.
  5. Send it to KSeF and follow the status. KSeF assigns each accepted invoice a unique number. Keep the confirmation.
  6. Corrections. An invoice that is in KSeF is corrected with a correcting invoice, not edited. The official page says correction notes (noty korygujące) stop existing on 1 February 2026.

3. How Normbeleg helps, and where it stands today

Normbeleg is planned as a Stripe app that maps finalized Stripe invoices to FA(3), checks them against the FA(3) schema, sends them to KSeF with the certificate or token that you provide, and archives the invoice and the KSeF confirmation in the EU. You stay the issuer; we send on your instruction.

Status on 9 October 2026: Poland is built and has been tested only against the KSeF test environment with synthetic invoices. It is not live and has not been reviewed by a Polish adviser. The first live release is planned for Romania. Join the waitlist (tick Poland) to hear when Poland opens.

We do not calculate VAT, we do not give tax advice, and sending an invoice to KSeF does not mean that the tax authority has approved its content.

4. Questions

Do I have to issue invoices in KSeF in 2026?

If your business is established in Poland and is not in an excluded group: from 1 February 2026 if your sales including VAT exceeded PLN 200 million in 2024, and from 1 April 2026 for other taxpayers. If your invoiced sales are at most PLN 10,000 gross per month, there is no obligation to issue in KSeF until the end of 2026 (official KSeF scope page, read 9 October 2026).

Do I have to receive invoices in KSeF?

Receiving invoices through KSeF is mandatory from 1 February 2026 (official KSeF scope page, read 9 October 2026).

Does Stripe send invoices to KSeF?

Not on its own. Stripe documents that Stripe Invoicing creates invoice records and exposes them through its API and webhooks but does not generate or transmit e-invoice files by itself (Stripe documentation, read 9 October 2026). Its page does not name Poland or KSeF.

Which format does KSeF use?

The structured logical format FA(3). It is a Polish schema, not the European EN 16931 syntax, so a UBL or CII file cannot be sent as it is.

Are there penalties?

The provision on KSeF penalties (article 106ni of the VAT act) was due to start on 1 January 2027. The Ministry of Finance has announced that penalties for mistakes in using KSeF will be deferred to 31 December 2027, which needs a change of law; we could not confirm that the law has been passed, so treat the date as open (gov.pl notice read 9 October 2026). Deferral of penalties is not an exemption from the obligation to use KSeF.

Is Normbeleg available for Poland?

Not yet. Poland is built and tested against the KSeF test environment only. The first live release is planned for Romania. Join the waitlist to hear about Poland.

Sources and what we could not verify

Not verified for this page: the text of the VAT act and of the implementing regulations; the amount of penalties; whether the law deferring penalties to 31 December 2027 has been adopted; whether the revenue threshold refers to 2024 or 2025 sales in all Ministry materials (the scope page says 2024); the exact rules for B2C invoices.

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