- The 10,000 PLN limit includes the total gross value (including VAT) of all invoices that should, in principle, be issued in KSeF, unless legally excluded.
- Only invoices subject to the KSeF obligation count toward the limit; invoices not required to be issued in KSeF are excluded.
- Invoices issued to private individuals (non-business customers) do not count toward the limit.
- Invoices for sales already recorded and settled via fiscal cash registers (and included in daily/monthly fiscal reports) are also excluded from the limit.
Source: prawo.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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