E-Invoicing Poland

info

The efsta KSeF solution is currently in Pilot phase. Please contact your efsta partner manager if you would like to participate.

After the E-Invoice has been sent, it needs to be approved by KSeF (Krajowy System e-Faktur) before processing can continue. As soon as efsta receives the state of the E-Invoice, it will be updated in the Portal, followed by error handling if necessary. The EFR will however respond immediately to the register request.

ESR.DD Fields

In Poland there is no DDto field necessary, so you only have to specify DD in the transaction. Routing E-Invoices happens based on the TaxId. The invoice status can be requested from us, allowing it to be retrieved within a few minutes.

• DD="PL-TEST" - Test environment, which does not require real access credentials and should be used exclusively with anonymized test data.
• DD="PL-DEMO" - Pre-production (Demo) environment with realistic process flows and actual access credentials. Operates technically like the production system but has no legal effect. Only anonymized test data should be used.
• DD="PL" - Live environment for processing real E-Invoices. All transactions are legally binding.

Example Request

JSON

{"Tra":
    {"ESR":
        {"D" : "2025-07-17T08:30:15", "DN" : "78312", "TL" : "001", "TT" : "1", "TN" : "1", "T" : "8.38", "Opr" : "101", "OprN" : "Mario Rossi", "OprTIN" : "xxx", "TP" : "Table 1",
        "DD" : "PL",
        "Ctm" : { "TaxId" : "PL1111111111", "Nam" : "The Sellercompany Incorporated", "Adr" : "1 Main street", "Adr2" : "Suite 123", "Zip" : "00-001", "City" : "Warszawa", "Ctry" : "PL"},
        "PosA" : [
            { "_" : "Pos", "PN" : "1", "IN" : "1001", "SKU" : "456487", "Dsc" : "Example Item", "TaxG" : "A", "Amt" : "3.98", "Qty" : "2", "QtyU" : "Pc.", "Pri" : "1.99", "Cat" : "10", "CatN" : "Example Category 10" },
            { "_" : "Pos", "PN" : "2", "IN" : "1020", "SKU" : "654854", "Dsc" : "Example Item", "TaxG" : "B", "Amt" : "1.50", "Cat" : "11", "CatN" : "Example Category 11" },
            { "_" : "Lin", "Dsc" : "Subtotal", "LAmt" : "5.48" },
            { "_" : "Pos", "PN" : "3", "IN" : "1030", "SKU" : "845868", "Dsc" : "Example Item", "TaxG" : "A", "Amt" : "2.90", "Cat" : "12", "CatN" : "Example Category 12"}
            ],
        "PayA" : [
            { "_" : "Pay", "Dsc" : "Example Payment", "PayG" : "cash", "Amt" : "10.00", "D" : "2025-07-17T08:30:15" },
            { "_" : "Pay", "Dsc" : "Example Change", "PayG" : "change", "Amt" : "-1.62", "D" : "2025-07-17T08:30:15" }
        ],
        }
    }
}

XML

<Tra>
    <ESR D="2025-07-17T08:30:15" DN="78312" TL="001" TT="1" TN="1" T="8.38" Opr="101" OprN="Mario Rossi" OprTIN="xxx" TP="Table 1"
      DD="PL">
        <Ctm TaxId="PL1111111111" Nam="The Sellercompany Incorporated" Adr="1 Main street" Adr2="Suite 123" Zip="00-001" City="Warszawa" Ctry="PL"/>
         <PosA>
            <Pos PN="1" IN="1001" SKU="456487" Dsc="Example Item" TaxG="A" Amt="3.98" Qty="2" QtyU="Pc." Pri="1.99" Cat="10" CatN="Example Category 10" />
            <Pos PN="2" IN="1020" SKU="654854" Dsc="Example Item" TaxG="B" Amt="1.50" Cat="11" CatN="Example Category 11" />
            <Lin Dsc="Subtotal" LAmt="5.48" />
            <Pos PN="3" IN="1030" SKU="845868" Dsc="Example Item" TaxG="A" Amt="2.90" Cat="12" CatN="Example Category 12" />
        </PosA>
        <PayA>
            <Pay Dsc="Example Payment" PayG="cash" Amt="10.00" D="2025-07-17T08:30:15" />
            <Pay Dsc="Example Change" PayG="change" Amt="-1.62" D="2025-07-17T08:30:15"  />
        </PayA>
    </ESR>
</Tra>

KSeF Portal Login

Demo/Production Environment

To access the Polish National E-Invoice System (KSeF) you must authenticate using one of the following secure methods:

Option A: Qualified Electronic Seal (recommended)

A Qualified Electronic Seal is a digital certificate issued to a company. It proves that electronic documents come from your organization. It is legally valid across the EU and the recommended way for companies to log in to KSeF without using a personal PESEL number.

1. Purchasing
   Choose a certified provider, such as Certum or EuroCert, to purchase the electronic seal.

2. Installing the certificate
   At Certum, it will be saved on a smart card inserted into a reader or in the SimplySign mobile app. You will also receive a signing application (e.g. proCertum).

3. Login
   To access the KSeF system, choose the appropriate environment:

   • Demo Environment
   • Production Environment

   Once the page opens click on "Authenticate in the National System of e-Invoices". Then submit your NIP, click "Next" and choose "Qualified Certificate".

   • The system will generate a login request file
   • Sign the file using your provider's application with your qualified seal
   • Upload the signed file to complete login

Option B: Trusted Profile

A free digital identity issued by the Polish government, only available if you have a PESEL number.

1. Register online
   Go to https://pz.gov.pl/pz/register and fill in your details.

2. Verify your identity
   Visit a Polish embassy or consulate within 14 days of registration. You have to bring your ID (passport or national ID card) to the appointment. After confirmation, your Trusted Profile is active and valid for 3 years.

3. ZAW-FA
   You must submit a ZAW-FA to the tax office to associate your limited liability company to you.

4. Login
   To access the KSeF system, choose the appropriate environment:

   • Demo Environment
   • Production Environment

   Once the page opens, enter your NIP, click "Next", and select "Trusted Profile" as the login method. Sign in using your Trusted Profile credentials, then click ‘Sign’ to authorize and complete the login process to the portal.

Test Environment

In the KSeF test environment, it is not necessary to use real authentication data. You can simulate the authentication process.

Test Enviornment Process

1. Access the KSeF Test Environment

   • Go to the KSeF test portal

2. Login context

   • Click on "Authenticate in the National System of e-Invoices"
   • Enter your NIP (Tax Identification Number) & click on "Authenticate"

3. Authentication

   • Select "Qualified Certificate" as the authentication method
   • You’ll be asked if your certificate is a signature with a NIP or PESEL number. Select "Yes".
   • Select "Stamp with NIP" as identifier type and enter the same NIP number used at the beginning
   • Click "Authenticate to test application" to finish the process.

KSeF Token (deprecated)

info

As of EFR version 2.7.9 the prefered way of authentication in the KSeF system via the EFR happens with an Authentication Certificate.

Legacy KSeF token guide

The KSeF Token is a string of alphanumeric characters (excluding punctuation marks), assigned to the taxpayer or authorized entity and their rights. It can be used to speed up and facilitate the process of logging into KSeF. Instead of authenticating each time, f.e with a qualified signature, you can generate a token and use that for the KSeF API authentication.
Your token authorizes efsta to issue E-Invoices on behalf of your company.

Generate Token

Once you are logged into the KSeF Portal, you will see the main dashboard.

1. Generate a token Go to the Tokens menu and choose to generate a new token with the role: issue invoices. Once the form has been filled in, click the "Generate Token" button.

2. Copy the Token Copy the generated token and paste it into your configuration settings (see following step "Submit Token").

tip

There is no expiration date for the token, so you don't need to renew it.

If you want to revoke the token and remove efsta’s access to issue invoices for your company, you can do so in the token list by selecting the appropriate token and clicking "Revoke":

Submit Token

Finally, you have to paste the generated token in your configuration. You can achieve this either using the Portal or the EFR.

Portal

First, navigate to the appropriate register and click on the cloud icon to change your configuration. Then proceed to the "eDocument" tab and paste your token in the corresponding field.

EFR

Open the EFR and navigate to the KSeF tab. In the field "Token" you can paste the needed information.

warning

Once the token is submitted, E-Invoices are limited to that specific environment.
For example, if you generate a token from the KSeF demo portal, you can only perform DD="PL-DEMO" transactions.

KSeF Authentication Certificate

The KSeF Authentication Certificate is assigned to the taxpayer or authorized entity and their rights. Your certificate authorizes efsta to issue E-Invoices on behalf of your company.

warning

Once a certificate is configured, E-Invoice transactions are restricted to that certificate's environment.
For example, if the certificate was issued in the KSeF Demo portal, it can only be used for DD="PL-DEMO" transactions.

Generate Certificate

Once you are logged into the KSeF Portal, you will see the main dashboard.

1. Apply for the Certificate
   
   • Once logged in to the KSeF Taxpayer Application, open the Certificates section and apply for a certificate.

2. Select the Certificate Type
   
   • Select Authentication certificate from the available options.

3. Download and Convert Certificate

   • Download the generated .crt and .key files. Then convert them to .pfx format for use in the efsta Portal configuration:

   openssl pkcs12 -export -out auth_cert.pfx -inkey auth_cert.key -in auth_cert.crt

Install Certificate via efsta Portal

The efsta Portal only allows the simultaneous installation of both Authentication and Offline certificates, as both are needed in order for KSeF to properly function with the efsta infrastructure.

1. Find the EFR by ID in the efsta Portal

   

2. Open the KSeF Certificates section.

   

3. Upload the certificates Both Authentication certificate and Offline certificate simultaneously with the correct passwords.

   

The Portal pushes the certificate to the EFR automatically via the heartbeat mechanism. Once received, the Offline certificate is installed in memory and becomes available for offline signing.

KSeF Offline Certificate

The KSeF Offline Certificate must be installed on the EFR via the efsta Portal. It is used to generate QR codes for offline printouts, for example when the POS is offline or the KSeF system is temporarily unavailable.

warning

The certificate is bound to a specific Tax ID. It will only be applied when the company Tax ID (Profile.TaxId) matches the Tax ID stored in the certificate. If they do not match, an error is returned.

Obtain the Certificate

Once you are logged into the KSeF Portal, you will see the main dashboard.

1. Apply for the Certificate
   
   • Once logged in to the KSeF Taxpayer Application, open the Certificates section and apply for a certificate.

2. Select the Certificate Type
   
   • Select Offline certificate from the available options (name pending).

3. Download and Convert Certificate

   • Download the generated .crt and .key files. Then convert them to .pfx format for use in the efsta Portal configuration:

   openssl pkcs12 -export -out offline_cert.pfx -inkey offline_cert.key -in offline_cert.crt

tip

Make note of the Tax ID (NIP) associated with the certificate — this must match the Tax ID configured in the EFR profile for the certificate to be applied.

Install Certificate via efsta Portal

The efsta Portal only allows the simultaneous installation of both Authentication and Offline certificates, as both are needed in order for KSeF to properly function with the efsta infrastructure.

1. Find the EFR by ID in the efsta Portal

   

2. Open the KSeF Certificates section.

   

3. Upload the certificates Both Authentication certificate and Offline certificate simultaneously with the correct passwords.

   

The Portal pushes the certificate to the EFR automatically via the heartbeat mechanism. Once received, the Offline certificate is installed in memory and becomes available for offline signing.

KSeF QR Codes

KSeF requires a QR code on every fiscal document. The content of the QR code depends on whether the transaction was processed in online or offline mode.

Online Mode

In online mode, a single QR code is produced. Scanning it redirects to the KSeF application where the submitted invoice data can be viewed.

Offline Mode

In offline mode (for example when the POS is offline or the KSeF system is temporarily unavailable), two QR codes are produced:

• OFFLINE: verification data for the offline transaction
• CERTYFIKAT: certificate and issuer-identification data

Response in DO="noprint" Mode

If no physical printer is used (DO="noprint"), the EFR returns QR code values in the TraC response.

Online Response Example

JSON

"Fis": {
    "Tag": [
        {
            "Label": "[KSeF number]",
            "Value": "[Online QR code value]",
            "Name": "KSeF_Online_QR",
            "Type": "QR"
        }
    ]
}

XML

<Fis>
    <Tag Label="[KSeF number]" Value="[Online QR code value]" Name="KSeF_Online_QR" Type="QR"/>
</Fis>

Offline Response Example

JSON

"Fis": {
    "Tag": [
        {
            "Label": "OFFLINE",
            "Value": "[QR1-Value verification code]",
            "Name": "KSeF_Offline_QR1",
            "Type": "QR"
        },
        {
            "Label": "CERTYFIKAT",
            "Value": "[QR2-Value certificate]",
            "Name": "KSeF_Offline_QR2",
            "Type": "QR"
        }
    ]
}

XML

<Fis>
    <Tag Label="OFFLINE" Value="[QR1-Value verification code]" Name="KSeF_Offline_QR1" Type="QR"/>
    <Tag Label="CERTYFIKAT" Value="[QR2-Value certificate]" Name="KSeF_Offline_QR2" Type="QR"/>
</Fis>

Printing Behavior

If a fiscal printer is configured, the EFR forwards QR code data to the printer and the QR codes are printed on the receipt. In that case, QR code values are not included in the response payload because they are already printed.

tip

If an existing EFR installation was upgraded to version 2.7.9, delete .pug template files from rn/{rn_name}/cfg so the updated templates are applied. Alternatively, add the required KSeF QR printing code to your custom layout.

The previous QR return format is deprecated and replaced by the format shown above.

Timeout attributes

The communication between the EFR and the Cloud can be adjusted using the Fiscal_Timeout attribute.
The EFR can also send a timeout value to the Cloud that controls how long the Cloud waits for the KSeF system to respond via the eDoc_Timeout attribute.

KSeF Custom Invoice Number

By default, the EFR auto-generates the KSeF invoice number (FakturaInfo/P_2) in the following format:

{type}-{efrNum}/{TL}/{TT}/{counter}

Where:

• type is I for regular invoices and SI for simplified invoices
• efrNum is the EFR recorder number (with leading zeros stripped)
• TL/TT is the transaction location and terminal identifier
• counter starts at 1 and increments per transaction type, tracked separately per RN

To override this with a custom value, set ESR.InvoiceNumber in the transaction request. This is only applicable for invoice transactions (DT=INVOICE or NFS=INVOICE). When provided, it is used directly as the KSeF invoice number.

Validation Rules

A custom InvoiceNumber must satisfy both of the following conditions:

Rule	Constraint
Maximum length	256 characters
Allowed characters	Alphanumeric (a–z, A–Z, 0–9) and /, -, _, .

Spaces and any other special characters are not allowed. If either rule is violated, the EFR returns an error and the transaction is rejected.

Priority Logic

Scenario	Resolved Invoice Number
ESR.InvoiceNumber is provided and non-empty	Custom value (after validation)
ESR.InvoiceNumber is absent or empty	Auto-generated {type}-{efrNum}/{TL}/{TT}/{counter}

Example

JSON

{
  "Tra": {
    "ESR": {
      "DD": "PL-TEST",
      "NFS": "INVOICE",
      "InvoiceNumber": "FV/2025-07-17/0042",
      "D": "2024-06-01T08:30:15",
      "TL": "001",
      "TT": "1",
      "TN": "21",
      "T": "399.00",
      "Opr": "101",
      "OprN": "Mario Rossi",
      "OprTIN": "xxx",
      "Ctm": {
        "CN": "12",
        "Nam": "Example Name",
        "Adr": "Example street 1",
        "Zip": "10115",
        "City": "Warsaw",
        "TaxId": "PL123456789"
      },
      "PosA": [
        {
          "_": "Pos",
          "PN": "1",
          "Dsc": "Example Item",
          "Amt": "399.00",
          "TaxG": "A",
          "Qty": "1",
          "QtyU": "Pc.",
          "Pri": "399.00",
          "Cat": "10",
          "CatN": "Example Category 10"
        }
      ],
      "PayA": [
        {
          "_": "Pay",
          "Dsc": "Example payment",
          "PayG": "creditcard",
          "Amt": "399.00"
        }
      ]
    }
  }
}

XML

<Tra>
    <ESR DD="PL-TEST" NFS="INVOICE" InvoiceNumber="FV/2025-07-17/0042" D="2024-06-01T08:30:15" TL="001" TT="1" TN="21" T="399.00" Opr="101" OprN="Mario Rossi" OprTIN="12345678">
        <Ctm CN="12" Nam="Example Name" Adr="Example street 1" Zip="10115" City="Warsaw" TaxId="PL123456789" />
        <PosA>
            <Pos PN="1" Dsc="Example Item" Amt="399.00" TaxG="A" Qty="1" QtyU="Pc." Pri="399.00" Cat="10" CatN="Example Category 10" />
        </PosA>
        <PayA>
            <Pay Dsc="Example payment" PayG="creditcard" Amt="399.00" />
        </PayA>
    </ESR>
</Tra>

warning

The InvoiceNumber value is passed directly to KSeF as FakturaInfo/P_2. The integrator is responsible for ensuring uniqueness of the value within the KSeF system for the given taxpayer.

Advance Payment Resolution

info

The Advance Payment Resolution business case for KSeF Poland is currently being implemented. Please contact your efsta partner manager for updates on availability.

Simplified Invoices

Under Art. 106e(5)(3) of the Polish VAT Act, a simplified invoice format may be used for low-value transactions where the total gross amount does not exceed 450 PLN (100 EUR). Under this provision, a taxpayer is not required to include certain standard invoice details, provided the document contains enough data to determine the VAT amount for each applicable rate. This also covers fiscal receipts recognized as invoices.

info

The Simplified Invoice business case for KSeF Poland is currently being implemented. Please contact your efsta partner manager for updates on availability.