Poland uses the PEPPOL BIS Billing 3.0 specification for B2G e-invoicing.

PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL2.1) format and adheres to the European standard for e-Invoicing (EN 16931).

PEPPOL also has its own requirements that are defined on top of UBL.

For Vertex e-Invoicing, this means you can create your VRBL as usual, but you must be aware of the requirements for each of the following formats and networks:

Mandate information

Poland uses its own online portal for B2G Documents to facilitate the transmission of e-invoices between private companies and public bodies. The Platformy Elektronicznego Fakturowania (PeF) was launched on April 1, 2019.

From April 18, 2019, all sub-central Polish public entities are obliged to register on this platform and must be able to receive structured electronic invoices (in Poland, there is no difference in the requirements for central and non-central public entities).

Poland is planning to implement mandatory B2G e-invoicing in two stages during 2026:

1. Larger companies with annual turnover exceeding 200M Polish Zloty (PLN) (approximately 46M Euro) must comply by February 1, 2026.
2. All remaining companies need to transition by April 1, 2026. Invoices generally need to be archived for 5 years for record keeping reasons.

Details

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