Kancelaria Księgowo-Podatkowa ACCOME

Official communications indicate in particular:

• no need to print invoices,

• continuous access to invoices for 10 years without the need to archive them independently,

• faster exchange of data between counterparties,

• shortening of the basic VAT refund deadline from 60 to 40 days (in accordance with the rules provided for in regulations and government materials).

The obligation is to be implemented in stages:

• from 1 February 2026 — for taxpayers whose gross sales value (including VAT) in 2024 exceeded PLN 200 million,

• from 1 April 2026 — for other taxpayers,

• from 1 January 2027 — an additional postponement for the smallest taxpayers described as “digitally excluded”, whose monthly gross sales value (including VAT) does not exceed PLN 10,000 in total.

Despite the staged approach to issuing, the tax administration indicates that all taxpayers should be ready to receive invoices from 1 February 2026 — regardless of the level of sales, with statutory exceptions where invoices are provided in an agreed manner.

5) Who is covered by the obligation — general rule

According to the implementation plan and the Q&A section, the obligation is to apply to active and VAT-exempt taxpayers issuing invoices in business-to-business (B2B) transactions, with specified exceptions and exclusions. The legal form of business (e.g., sole proprietorship, company) is generally not decisive — the obligation to invoice and the staged dates are decisive.

Zgodnie z planem wdrożenia i sekcją pytań i odpowiedzi, obowiązek ma dotyczyć podatników VAT czynnych i zwolnionych, wystawiających faktury w obrocie gospodarczym (B2B), z wyszczególnionymi wyjątkami i wyłączeniami. Forma prawna działalności (np. JDG, spółka) co do zasady nie ma znaczenia – decyduje obowiązek fakturowania i terminy etapowania.

Government information indicates, among others, the following exclusions:

A. Exclusions related to the status of the parties to the transaction

Invoices excluded from the obligation are to include invoices issued:

• by taxpayers with neither a registered office nor a fixed establishment in Poland,

• by taxpayers without a registered office in Poland but with a fixed establishment in Poland, where that fixed establishment is not involved in the given supply of goods or provision of services,

• to individuals not conducting business activity (B2C).

In these cases, government materials indicate the possibility of voluntarily issuing such invoices in KSeF (except for the situations described below under “procedural” exclusions).

B. Exclusions for specific special procedures

Excluded are invoices documenting activities under the procedures:

• non-Union OSS,

• IOSS (import procedure),

• the procedure for providing international occasional road passenger transport services.

In these cases, government materials indicate that it is not possible to voluntarily issue invoices documenting these activities in KSeF.

C. Exclusions for specific transaction types indicated in an implementing regulation

Government materials list, by way of example:

• paid motorway travel services documented by a receipt with NIP recognized as an invoice,

• passenger transport services (rail, road transport, shipping, ferries, aviation) documented by an invoice in the form of a single-use ticket,

• VAT-exempt financial and insurance services (reference to Article 43(1)(7) and (37)–(41) of the VAT Act) — documented with simplified invoices or other evidence,

• self-billing where the buyer or seller is not identified with a Polish Tax Identification Number (NIP), under indicated conditions.

Government materials indicate several important postponements:

A. PLN 10,000 monthly limit — possibility to invoice outside KSeF

Until the end of 2026, taxpayers covered by the obligation may be allowed to issue invoices outside KSeF (paper or electronic) if the total value of sales (including VAT) documented by such invoices in a given month does not exceed PLN 10,000.
Explanations specify, among others, that the PLN 10,000 limit does not include consumer invoices (B2C) and certain sales recorded exclusively on a cash register (without an invoice).

B. Cash registers (invoices and receipts up to PLN 450)

Until the end of 2026 it is to remain possible:

• to issue invoices from cash registers,

• for fiscal receipts with NIP up to PLN 450 gross to be treated as simplified invoices.

C. Sanctions and the KSeF number in payments

Until the end of 2026, it is indicated that:

• there will be no penalties for errors related to invoicing in KSeF,

• there will be no obligation to provide the KSeF number in payments for e-invoices (including under the split payment mechanism, “MPP”).

Government materials describe the online mode (issuing and sending in real time) as well as offline modes (issuing outside KSeF and submitting later).

In the offline24 mode the taxpayer:

• applies the current structure (from 1 February 2026 the logical structure FA(3) is indicated),

• issues the invoice electronically,

• submits it to KSeF without delay, no later than the next business day after the date of issue, in order to obtain the KSeF number.

If, after issuing an invoice (and before sending it to KSeF), a KSeF outage occurs announced in the Public Information Bulletin of the Ministry of Finance and in the interface software, the invoice is submitted within 7 business days from the end of the outage. In the case of a “total outage” announced in mass media, it is indicated that invoices are not submitted to KSeF.

The Q&A also states that offline modes may require specific markings (e.g., QR codes) and preparation on the taxpayer side (e.g., a KSeF certificate), in accordance with the rules described in official explanations.

Government materials indicate that KSeF does not include, among others:

• pro forma invoices, internal invoices, internal documents, credit and debit notes, and bills within the meaning of the Tax Ordinance Act.

It is also indicated that from 1 February 2026 the provisions on corrective notes are to be repealed, so they will not be issued either in KSeF or outside KSeF.

Government materials indicate that from 1 February 2026 it is to be possible to issue invoices with attachments in KSeF (a solution intended, among others, for invoices with complex data, e.g., in the media, telecommunications and fuels sectors).
The attachment constitutes an integral part of the invoice and may contain mandatory invoice elements provided for in Article 106e(1) of the VAT Act; it is indicated that it should not contain marketing information.
It is also indicated that using this functionality will require submitting a notification in the e-Tax Office (with the possibility to submit notifications from 1 January 2026).

The implementation plan indicates that VAT RR invoices documenting the purchase of agricultural products from flat-rate farmers will not be covered by the obligation to issue via KSeF. At the same time, it is to be possible to issue them in the system from 1 April 2026.

Access to KSeF is based on authentication (login) and authorizations (scope of actions on behalf of the taxpayer). Government materials indicate authentication methods such as trusted profile, qualified signature, qualified seal, as well as KSeF token and KSeF certificate.

• Sole proprietorship (natural person) — login is personal (e.g., trusted profile or qualified signature). After authentication it is possible to generate a KSeF token or obtain a KSeF certificate, depending on needs.

• Company / legal person — login is performed using a qualified seal or personally using a Trusted Profile or qualified signature. Personal login to the KSeF application requires the company/legal person’s representative to authorize the person via the ZAW-FA form. In the system, there is always a specific person (e.g., representative, employee, proxy) acting within granted authorizations. Authorizations are granted electronically in the KSeF application.

Granting authorizations and handling tokens and certificates are carried out in the Certificates and Authorizations Module (MCU) until January 2026. From 1 February 2026, granting authorizations, generating tokens and certificates is to take place in the KSeF 2.0 application.
Tokens and certificates are used to authenticate in commercial systems integrated with the KSeF API.

• KSeF Token — an authentication method for KSeF, generated after logging in to the KSeF application. Tokens are to function during the transitional period until the end of 2026 and must be protected from access by unauthorized persons.

• KSeF certificate — a separate authentication method. The certificate application is submitted after logging into the KSeF application. The certificate is issued for 2 years.

A key limitation: authentication with a KSeF token or a KSeF certificate is not used to submit an application for the issuance of a certificate.

Recommended organizational steps:

1. verify from when KSeF will be mandatory (1 Feb 2026 / 1 Apr 2026 / 1 Jan 2027 — depending on conditions),

2. review the current invoicing process and document workflow in the organization (as-is),

3. confirm with the accounting/invoicing software provider that updates required for KSeF handling are available,

4. choose the method of logging into KSeF,

5. if the entity is not a natural person and does not have a qualified seal — submit the ZAW-FA notification (in accordance with the rules described in government materials),

6. grant KSeF authorizations and generate tokens/certificates.

KSeF can be used:

• via free tools provided by the Ministry of Finance (e.g., KSeF Taxpayer Application, KSeF mobile application, e-mikrofirma),

• or via commercial software integrated with KSeF.

The selection of the tool should reflect the scale of operations and the organization’s working model.

Within the gov.pl domain there are government pages where the following are published, among others:

• system description and current communications on KSeF,

• legal bases and key deadlines (with references to the Journal of Laws),

• summaries of the mandatory scope of KSeF (including exclusions, transitional provisions, and documents excluded from KSeF),

• practical explanations (e.g., the PLN 10,000 limit, Q&A, offline modes).

Official communications also indicate:

• the KSeF contact form,

• the KAS helpline for KSeF (business days 8:00–18:00),

• the possibility to book an appointment at the tax office for KSeF matters.