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Transactions Exempt from KSeF E-Invoicing in 2026: New Regulation by Ministry of Finance

  • From February 1, 2026, certain transactions will not require structured invoices in the KSeF system, as per the new regulation by the Ministry of Finance and Economy.
  • Exemptions include: toll motorway services (with invoices containing limited data), passenger transport services (with single-use tickets containing limited data), and air traffic control services with route charges.
  • The regulation allows for structured invoices to be issued voluntarily in exempt cases.
  • The exemptions are based on the specifics of certain activities, documentation needs, technical capabilities, and the need to prevent abuse.

Source: ksiegowosc.infor.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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