- Standard method for issuing invoices will be through the KSeF (National e-Invoice System); other methods are exceptions.
- Four main cases for issuing invoices: via KSeF, outside KSeF in specific situations, offline or during KSeF unavailability, and during KSeF system failure.
- Two additional methods allowed during the transition period until December 31, 2026, for small-value sales and for invoices issued via cash registers or as fiscal receipts.
- Invoices issued in KSeF are automatically made available to the buyer through the system; other methods of sharing invoices are exceptional.
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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