- From February 1, 2026, certain transactions are exempt from the obligation to issue structured invoices in the KSeF system, as per the regulation by the Minister of Finance and Economy.
- Exemptions include toll motorway services and passenger transport services (by rail, road, sea, inland/coastal waterway, ferry, airplane, helicopter) documented with invoices or tickets containing a reduced data scope.
- Despite the exemption, it is still possible to issue structured invoices for these transactions if desired.
- The regulation is based on the VAT Act, considering the specifics of certain activities, documentation needs, technical capabilities, and the need to prevent abuse.
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.
Latest Posts in "Poland"
- VAT on Settlement for Building on Third-Party Land: Taxable Supply of Goods
- KSeF Invoices: When Transaction Confirmation Must Be Issued
- Undeveloped Land Sale and VAT Implications
- Allegro Fulfillment and VAT: What Czech Sellers Need to Know about Poland
- KSeF 2026: Can VAT and Costs Be Deducted Using an Invoice Scan?














