Poland’s e-invoicing mandates for B2B transactions will be implemented in early 2026 in two phases. To support our customers, in Q1 2026 Concur Expense will be enhanced to support this mandate.
What is an e-invoice?
E-invoices are invoices and receipts that are sent digitally from a supplier to a customer that include billing information presented in a predefined, structured format (typically XML). This formatting allows for digital systems to communicate with one another. For tax management, e-invoices enable governments to have better tax oversight and customers to have easier record-keeping, auditing, and compliance. E-invoices are part of a larger digital tax transformation that is occurring globally.
How is Poland implementing e-invoices?
Starting in 2026, the Polish government is requiring all business-to-business (B2B) transactions made by all Polish VAT taxpayers to use e-invoices.
When an eligible B2B transaction occurs in Poland, the supplier will instantly send the e-invoice to the Polish government’s central e-invoicing platform for validating and storing invoices, Krajowy System e-Faktu (KSeF). A unique identifier, the KSeF ID, is applied to each invoice.
The government then sends the validated e-invoice to both the supplier and the buyer.
Poland’s mandate has two phases:
- Beginning February 1, 2026: large taxpayers of over 200 million PLN (approximately 46 million EUR)
- Beginning April 1, 2026: all taxpayers
How will Concur Expense assist with e-invoicing in Poland?
To support e-invoicing for Poland’s mandate, Concur Expense will be enhanced to capture the Invoice ID, Merchant Tax ID, and Government Invoice ID during the expense creation process. Those IDs will be necessary for financial reconciliation and to retrieve the government-certified e-invoice from KSeF. This update is planned to be available in January 2026.
In addition, to facilitate customers being able to retrieve the e-invoices from KSeF, we plan to offer the integrated solution of Concur Expense with the SAP Document and Reporting Compliance service. This solution is planned to be available in Q1 2026.
Customers can also work with an external partner of their choice on e-invoice retrieval from KSeF. The ability to integrate your Concur Expense configuration with external partners is planned to be available in January 2026.
What is the expected impact?
According to the current regulation in Poland, only B2B expenses will require e-invoices. Therefore, when an employee makes a domestic purchase for an eligible expense in the name of your business, the new mandates will apply.
Here’s a sample scenario: an employee stays at a hotel in Poland, and the hotel reservation is booked under your company’s name. The employee receives an invoice (receipt) for their stay, and an e-invoice is sent automatically from the supplier (the hotel) to the KSeF platform.
Certified partners, such as the SAP Document and Reporting Compliance service or an external partner, can retrieve e-invoices directly from the KSeF platform. When an employee adds an e-invoice expense in Concur Expense on the web, they will fill in the Invoice ID and Merchant Tax ID.
Recognizing that this is an e-invoice from Poland, Concur Expense will search the integrated partner for the matching e-invoice record using the two IDs. If a match is found, the e-invoice will be linked to the expense item, with the associated Government Invoice ID. The employee will see a blue checkmark that their expense has been verified.
Once the employee submits their expense report, the e-invoice transaction data, and optionally, the document itself, can be posted to your financial system.
While the choice is entirely up to your organization, you might find it beneficial to keep your Poland-based employees informed about these new e-invoicing requirements and how they can capture the Invoice ID and Merchant Tax ID in Concur Expense on the web. Understanding the changes could help in minimizing disruptions and ensuring a seamless transition.
Timelines
- January 2026: Concur Expense ability to capture Invoice and Merchant Tax IDs in Poland
- February 1, 2026: Polish e-invoicing mandate begins for large taxpayers of over 200 million PLN (approximately 46 million EUR)
- Q1 2026: The ability to integrate Concur Expense with the SAP Document and Reporting Compliance service or an external partner for e-invoice retrieval from KSeF
- April 1, 2026: Polish e-invoicing mandate begins for all taxpayers
More information
We’re here to support you! Please view the following resources for more details about e-invoicing for Poland:
Disclaimer: SAP is not a tax or legal advisor. The information provided herein is for general informational purposes only and should not be construed as professional advice. Customers are strongly encouraged to seek guidance from their trusted tax and legal advisors to understand the implications and requirements specific to their situation.
