- VAT-Exempt Entrepreneurs: They are generally not required to issue invoices unless the buyer requests one. If no invoice is requested, the transaction can be documented with a receipt.
- KSeF Obligation: VAT-exempt taxpayers are not automatically required to use KSeF. They only need to issue invoices via KSeF when they are legally obliged to issue an invoice and fall under the mandatory e-invoicing timeline.
- Mandatory Timeline:
- Feb 1, 2026: Large taxpayers (turnover > PLN 200M) must use KSeF.
- Apr 1, 2026: All other taxpayers, including VAT-exempt, except micro-entrepreneurs.
- Jan 1, 2027: Micro-entrepreneurs (monthly invoiced sales ≤ PLN 10,000) join the obligation.
- Sales to Consumers (B2C): Even if an invoice is issued, it does not have to go through KSeF unless both parties agree.
- Legal Basis: Art. 106b and Art. 106ga of the VAT Act (Journal of Laws 2025, item 775).
Recommended Articles
- KSeF – Does It Matter for VAT-Exempt Taxpayers? – Explains when VAT-exempt businesses must issue invoices and whether they need KSeF. [txb.pl]
- Who Is Exempt from Using the National e-Invoicing System (KSeF) in Poland? – Lists exemptions and thresholds for KSeF obligations. [vatupdate.com]
- Invoicing in Poland 2025: VAT and Mandatory E-Invoicing via KSeF – Comprehensive guide on invoicing rules and KSeF implementation timeline. [polishtax.com]
- Tax Alert: Introduction of KSeF confirmed – KPMG Poland – Official summary of the law introducing mandatory KSeF. [kpmg.com]
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