- Private landlords, even if VAT exempt, may need to issue invoices through the National e-Invoice System (KSeF) if requested by a tenant who is a taxpayer.
- From February 1 to March 31, 2026, invoices can still be issued outside KSeF; from April 1 to December 31, 2026, this is allowed only if monthly invoiced sales do not exceed PLN 10,000 gross.
- If the monthly threshold is exceeded, landlords must issue invoices via KSeF.
- Issuing invoices in KSeF requires a Tax Identification Number (NIP), which may force some private landlords to obtain one.
Source: kglegal.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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