Poland – Country Profile

Poland – Country Profile


The eInvoicing in public procurement implementation process in Poland was initiated by the Ministry of Economic Development in cooperation with a technology partner – Institute of Logistics and Warehousing (ILiM). At the beginning of January 2018, as a result of organizational changes, a part of Ministry of Economic Development was transformed into Ministry of Entrepreneurship and Technology (MPiT), that currently performs the duties of Peppol Authority in Poland.

Act on electronic invoicing in public procurement in Poland entered into force on April 18, 2019. Project of that law was adopted in September 2018 by the Council of Ministers and in November that year was directed to the Polish Parliament, where the final wording of the act was adopted. In addition to the legal basis, the Act introduced the obligation for public administration to use the central tool – national eInvoicing Platform (PEF).

Main facts arising from the provisions of the Act:

  1. eInvoicing in public procurement is mandatory for receiving side – public entities,
  2. eInvoicing in public procurement is voluntary for submitting side – economic operators,
  3. eInvocing 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),
  4. Central national eInvoicing platform has been created,
  5. Using the platform is free of charge,
  6. The platform works within the Peppol network,
  7. The minister competent for economy is a member of OpenPeppol and performs the role of a Peppol Authority,
  8. The public entity is required to create an account on the platform before the expected date of receiving the first eInvoice.


Poland did not create its own national or sectoral CIUS. The Polish technical specifications refer to the Peppol BIS. Based on the Peppol BIS Billing 3.0 standard, implementation guides for eInvoice document have been developed.

Through the PEF, additional voluntary documents can be exchanged. Poland adopted a standard for five other types of documents frequently used in a public procurement post-award process. These documents are:

  1. Order
  2. Despatch advice
  3. Receiving advice
  4. Correcting invoice (specific for Polish tax order)
  5. Accounting note


The first two documents are based on the standard guides of Peppol BIS 3.0. Specification for RecAdv was developed basing on the structure of DesAdv. Specifications of Correcting invoice and accounting note were developed specifically for Poland basing on UBL credit note scheme.


National eInvoicing Platform – PEF

PEF platform is the central point of eInvoices exchange in public procurement. PEF was launched on April 1, 2019. From April 18, 2019 it is possible to exchange documents via platform. Setting up accounts and using the platform is free of charge, however the A2B/B2A traffic is allowed only.

The platform is operated by two service providers (brokers). Both solutions present a different graphic layout, but give the same possibilities and functionalities. It’s enough to set up an account on one of them. Both operators are certified providers of Peppol services, therefore PEF users can be easily connected to Peppol users all around the world.

Both Polish and foreign operators can register on PEF, but the platform is only available in the Polish language version.


Info for foreign Service Providers

It is not necessary to sign TIA/Annex 5 with Polish PA to offer the service of exchanging documents between Polish entities and economic operators. Nevertheless, it is possible if needed. Current version of Annex 5 can be found in the OpenPeppol Confluence common space.


More about eInvoicing in Poland:

https://efaktura.gov.pl (Polish language version only)


Implementation guides for documents:


(guides for receiving advice, correcting invoice and accounting note – described in English also)



General information
Michał Paćkowski
Email: michal.packowski@mrit.gov.pl

Technical information
Email: biuropeppol@pit.lukasiewicz.gov.pl