- Invoices for consumers (B2C) are not required to be issued through KSeF; this obligation applies only to business transactions.
- If a consumer requests an invoice, it can be issued outside KSeF in paper or electronic form.
- Sellers may voluntarily issue consumer invoices through KSeF, but it is not mandatory.
- When issued via KSeF, the invoice must be visualized (e.g., PDF or printout) with a QR code for verification, while the official document remains the XML file in KSeF.
- The buyer must specify if they are purchasing as a business (with NIP) or as a consumer, which determines the invoicing method.
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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