- KSeF (National e-Invoicing System) will be mandatory for all entrepreneurs, including sole proprietors, but implementation is phased based on company size.
- Only the smallest taxpayers with monthly sales not exceeding 10,000 PLN can delay issuing invoices in KSeF until January 1, 2027, but must be ready to receive invoices via KSeF from February 1, 2026.
- From February 1, 2026, the largest companies (sales over 200 million PLN in 2024) must issue invoices in KSeF; from April 1, 2026, the obligation extends to other businesses.
- If a small business exceeds the 10,000 PLN monthly limit even once, it must start using KSeF immediately and cannot revert to the exemption.
- The obligation also applies to individuals issuing a single invoice over 10,000 PLN per month, such as doctors or landlords.
Source: prawo.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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