Exemptions from Poland’s Mandatory e-Invoicing System (KSeF) in 2026: Key Industries and Transactions

• Poland’s National e-Invoice System (KSeF) becomes mandatory on 1 February 2026
• Exemptions apply to industries where e-invoicing is impractical
• Exempt industries include transport, financial services, and certain cross-border transactions
• Minister of Finance can define exemptions and allow voluntary use
• Draft regulation from May 2025 outlines these exemptions
• Exemptions include single-use toll motorway tickets and passenger transport tickets
• Air traffic control services charging route fees are exempt
• VAT-exempt financial and insurance services are exempt
• Exempt financial services include currency transactions, insurance, credit, and loan services
• Self-billed invoices are exempt if the buyer has no Polish tax ID or the seller is a foreign entity
• Voluntary use of KSeF is possible in some cases
• Exemptions aim to avoid disruptions in complex industries

Source: fiscal-requirements.com

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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