Imagine your cross-border e-commerce business is growing steadily when suddenly, a regulatory change threatens to disrupt your operations. On August 27, 2025, Poland's president signed legislation officially launching the National System of Electronic Invoices (KSeF), presenting new challenges for businesses operating in the Polish market. Amazon sellers have already received notifications that the platform's VAT Calculation Service (VCS) will begin generating e-invoices for business-to-business sales starting February 1, 2026, to comply with Poland's new requirements.
KSeF: Which Businesses Must Comply?
Poland's mandatory KSeF implementation primarily affects two categories of businesses:
- VAT-registered entities or companies with permanent establishments in Poland: These businesses must fully comply with all KSeF requirements due to their tax jurisdiction being within Polish territory.
- International companies conducting operations, exports, or cross-border B2B transactions in Poland: Even if headquartered elsewhere, any business engaged in B2B transactions with Polish companies must meet KSeF obligations.
Notably, KSeF currently doesn't apply to business-to-consumer (B2C) invoices. Sellers whose customers are Polish individual consumers remain unaffected by these regulations for now.
Action Guide for Amazon Sellers: Identify Your Role
Amazon sellers must take different compliance measures depending on whether they hold a Polish VAT identification number (VAT ID) or National Identification Number (NIP), and whether they've established a Polish company.
For Sellers With Polish VAT ID/NIP and Local Establishment:
You must authorize Amazon to generate e-invoices on your behalf. This requires active authorization to ensure the platform can legally issue KSeF-compliant invoices. Additionally, you remain responsible for issuing your own invoices for B2B orders to maintain full compliance with Polish e-invoicing requirements.
For International Sellers Without Polish Fiscal Establishment:
Your primary action involves activating Amazon's VAT Calculation Service (VCS) tool and coordinating with the platform for invoice synchronization. Until 2030, overseas sellers should focus on monitoring policy developments and following Amazon's operational guidance without excessive concern about additional compliance burdens.
Step-by-Step: Authorizing Amazon for E-Invoicing
Sellers requiring Amazon to issue e-invoices should follow these steps:
- Access the certificates and permissions module: Log in to your Amazon Seller Central account and navigate to tax-related settings or permissions management.
- Select "Grant Permissions": Within the permissions management interface, choose the option to grant new permissions.
- Choose the correct permission type: Select "Grant permission to entity to issue invoices in self-billing mode" — this critical step ensures Amazon can properly invoice in the required format.
- Enter authorized entity details: Input NIP "5262907815" and the full legal name "AMAZON EU S.A.R.L." to accurately identify the authorized party.
- Complete authorization: Click "Grant Permission." The system should display a confirmation message verifying successful setup.
Transition Period and Future Implications
Poland's KSeF implementation includes a transitional adaptation period, allowing businesses to gradually adjust to the new system. However, the global shift toward e-invoicing appears inevitable. For cross-border sellers, proactive compliance preparation represents a strategic advantage in increasingly competitive markets. Regular monitoring of Amazon's policy updates and timely operational adjustments will prove essential for navigating this transition smoothly.
The mandatory KSeF requirements present new compliance challenges for Amazon sellers in Poland. By clearly understanding their obligations, executing necessary platform authorizations, and maintaining awareness of regulatory developments, businesses can ensure continued growth in this important European market.