- After the mandatory National e-Invoice System (KSeF) is implemented, VAT-exempt taxpayers can still issue receipts but must provide a structured invoice upon the buyer’s request.
- This requirement applies even to those currently issuing only receipts due to VAT exemption.
- Such requests are expected to be rare, as invoices from VAT-exempt taxpayers do not show VAT.
- From January 1, 2026, the sales limit for VAT exemption will increase to 240,000 PLN net.
- Buyers may still request a structured invoice even if the sale is VAT-exempt.
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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