From the beginning of April, all Polish pharmacies are obliged to switch to fully digital invoicing in their relations with other businesses. No more paper invoices in B2B relationships. From now on, it is necessary to use KSeF when issuing invoices and an invoice is considered issued only when a number is assigned in this system.

Will this go smoothly?

The obligation is particularly important for pharmacies working with healthcare institutions. Selling to individual patients is not required by the new state system and an invoice can be issued outside of it. The question is whether everything is technically ready enough. Otherwise, the novelty could disrupt pharmacy operations.

What is KSeF

The National Electronic Invoicing System is a Polish state IT platform. Companies use it to issue and receive structured invoices. In short, they no longer send customers a PDF or paper invoice. They generate the document in the system and it is saved. Everything is centralised and there is more control by the state.

Invoices have an XML format and also a unique identification number. For companies, this means integrating their accounting systems into KSeF. The aim of the system is to simplify billing, reduce errors and also tighten up the tax system. Poland had originally planned to introduce the system in 2024. As it happens with such things, it failed. As in other countries, there have been problems with digitalisation.

In Poland, two years ago, it was problems with the IT infrastructure. Thus, mandatory electronic invoicing between businesses was only introduced this year. Electronic invoicing between businesses and consumers remains optional and depends on mutual agreements between the parties.

━━ ( Source: Scott Graham /  Unsplash+ )

Electronic invoicing in Poland

Originally, electronic invoicing was optional. It was supposed to become mandatory in June 2024, but the Ministry of Finance postponed its introduction. From 1 February 2026, invoicing via KSeF is mandatory for business-to-business transactions for large taxpayers. Medium and small taxpayers then followed from 1 April 2026.

As of 1 January 2027, all taxpayers, including foreign companies with a permanent establishment in Poland, are subject to the obligation, with the exception of digitally excluded taxpayers with a turnover of less than PLN 10,000 per month.

What has changed in pharmacies

Ordinary customers of pharmacies will notice practically no change. For them, nothing has changed. If they request an invoice from the pharmacy for the goods they have purchased, they will receive it and it is up to the management to choose the form. If the client is a natural person who is not engaged in business activity, a traditional invoice can be issued, it does not have to be issued in the state system and it does not have to be in electronic form. However, if a pharmacy supplies medicines or other medical devices to hospitals, clinics or doctors’ surgeries, this is obviously a B2B transaction and must be recorded on the state system from April 2026. There is no other option.