- Once a taxpayer starts issuing invoices via KSeF after exceeding the 10,000 PLN monthly limit, they cannot return to paper or regular electronic invoices, even if their sales drop below the threshold in later months.
- The obligation to use KSeF begins from the invoice that causes the taxpayer to exceed the 10,000 PLN limit.
- There is no legal provision allowing withdrawal from KSeF once the threshold is crossed.
- Taxpayers without internet access can authorize someone else (e.g., an accountant) to issue invoices in KSeF on their behalf.
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.
Latest Posts in "Poland"
- EU Court Ruling Eases VAT Deductions, Boosts Business Cash Flow, Impacts e-Invoicing System
- Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers
- Finance Ministry Targets VAT Fraud: New Tax Law Proposal to Boost Tax Authority Efficiency
- EU Court: Poland Must Allow VAT Deduction for Invoices Received Before Tax Return Submission
- EU Court Rules Polish VAT Deduction Rules Illegal: Landmark Win for Taxpayers and Businesses














