- KSeF (National e-Invoicing System) will not be mandatory for issuing invoices to consumers (individuals not conducting business).
- Taxpayers with gross sales over 200 million PLN in 2024 must use KSeF from February 1, 2026; others from April 1, 2026, unless their monthly invoiced sales do not exceed 10,000 PLN (then from January 1, 2027, or earlier if the limit is exceeded).
- Special procedures and certain groups will be excluded from KSeF requirements based on regulations.
- Invoices can be issued to consumers via KSeF if both parties agree on the method of access; in such cases, a QR code with access data may be provided instead of a printed invoice.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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