Entrepreneurs Cite Constitution to Avoid e-Invoicing, Tax Office Refuses Exemptions

• Entrepreneurs are submitting mass requests to be exempt from using the National e-Invoice System (KSeF), citing Article 51(2) of the Polish Constitution.
• The tax authorities (KAS) have issued a directive refusing such exemptions, stating there is no legal basis for them.
• Large companies must use KSeF from February 1, 2026; small and medium businesses from April 1, 2026; and micro-businesses from January 1, 2027.
• Sanctions for non-compliance will begin in 2027.
• The authorities argue that the information collected by KSeF is necessary and does not violate constitutional rights.

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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