What Italy teaches Poland about mandatory e‑invoicing

Italy was the first large European country to introduce mandatory B2B and B2C electronic invoicing on a national scale.

What initially appeared as a bold and risky reform has evolved into one of the most mature e‑invoicing ecosystems in Europe. As Poland prepares for the full rollout of KSeF, the Italian experience offers concrete and practical lessons.

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E‑invoicing is a structural reform, not a temporary obligation

In Italy, electronic invoicing was initially perceived as a compliance burden. Over time, it became clear that it fundamentally reshapes invoicing, VAT reporting, archiving and audits.

The key lesson for Poland is simple: companies that treated e‑invoicing as a short‑term regulatory task faced higher costs and longer adjustment periods.

Central platforms increase transparency — for everyone

Italy’s Sistema di Interscambio (SDI) (Interchange System) introduced a centralized invoicing platform similar to KSeF. This significantly increased transparency for tax authorities.

• fewer informal practices
• higher data quality requirements
• greater importance of internal controls

Polish companies should expect a similar shift. Transparency is not optional — but it can be managed proactively.

Early adopters gained operational advantages

In Italy, companies that adopted e‑invoicing early benefited from:

• smoother internal processes
• fewer disruptions after go‑live
• faster adaptation to regulatory changes

Late adopters, by contrast, often faced emergency implementations, invoice rejections and internal bottlenecks.

The real challenge is organizational, not technical

Italy’s experience clearly showed that technology alone is not enough. Most implementation problems were caused by:

• unclear ownership of invoicing processes
• poor coordination between departments
• insufficient training

The same lesson applies directly to Poland: success with KSeF depends more on governance and process design than on software selection.

E‑invoicing as a foundation for digitalization

In Italy, mandatory e‑invoicing became the foundation for:

• advanced digital tax controls
• pre‑filled VAT returns
• data‑driven analytics

For Poland, KSeF should be seen not as the final goal, but as the starting point of a broader digital transformation.