- The article discusses exemptions and transitional periods related to the mandatory implementation of KSeF.
- KSeF becomes mandatory from February 1, 2026, for issuing structured invoices.
- Exemptions are indefinite and apply to specific entities or situations.
- Transitional periods provide temporary relief from issuing e-invoices.
- Exemptions include foreign taxpayers, consumer sales, special procedures, financial services exempt from VAT, self-billing, highway toll invoices, and travel tickets.
- Transitional periods apply to taxpayers with turnover not exceeding 200 million PLN and invoices up to 10,000 PLN.
- Exemptions and transitional periods only apply to sales invoices.
- Purchase invoices for taxpayers entering KSeF start from April 1, 2026.
- The article is based on legal status as of June 16, 2023, with updates from a June 12, 2025, draft.
Source: zrozumvat.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.
