KSeF Exemption in 2026: How to Calculate the 10,000 PLN Sales Limit and When to Apply KSeF

• In 2026, taxpayers with monthly sales documented by invoices not exceeding 10,000 PLN (gross) are exempt from mandatory KSeF e-invoicing and can issue invoices using previous methods.
• The 10,000 PLN limit includes only gross sales from invoices that must be issued in KSeF; it excludes sales documented by cash register reports, undocument sales, and certain types of invoices (e.g., simplified invoices, consumer invoices, invoices for non-taxpayers).
• The limit does not include receipts up to 450 PLN with a buyer’s NIP, invoices issued on request to individuals who are not taxpayers, or invoices for VAT-exempt financial services.
• After exceeding the 10,000 PLN limit in a given month, the obligation to issue invoices via KSeF applies from the following month.

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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