- The obligation to use the National e-Invoice System (KSeF) applies to all entrepreneurs, regardless of their legal form, including sole proprietors registered in CEIDG.
- Sole proprietors are not exempt from KSeF and must comply with its requirements from April 1, 2026.
- The only exception is for entities whose total invoiced sales do not exceed 10,000 PLN per month, who may issue invoices outside KSeF until the end of 2026.
- After KSeF becomes mandatory, only structured invoices issued through the system will be valid for B2B transactions; traditional paper or PDF invoices will no longer be compliant.
- The postponement of KSeF’s implementation was to improve system efficiency and preparation, not to exempt any group from the obligation.
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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