- From February 1, 2026, taxpayers can send structured invoices with attachments to KSeF, but must first notify the tax office of this intention.
- The attachment must be an integral part of the invoice XML file and can only contain data specified in the VAT Act or closely related data—not commercial, marketing, or business information.
- Notification must be submitted exclusively via the e-Tax Office account, not on paper or through other electronic means.
- Both individual and non-individual taxpayers with a NIP can submit the notification; only one attachment per invoice is allowed, but it can contain multiple data blocks and be corrected via a corrective invoice.
- The notification must be submitted before issuing such invoices, and KSeF permissions are not required to submit the notification in the e-Tax Office.
Source: pit.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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