- Four executive regulations were signed regarding the functioning of the National e-Invoice System (KSeF), specifying rules for its use, notification templates, exceptions to structured invoice requirements, simplified invoice issuance, and detailed JPK_VAT data.
- Specific cases exempt from issuing structured invoices in KSeF include toll road services, passenger transport services documented by tickets, air traffic control services, certain VAT-exempt financial and insurance services, and self-billing by foreign entities without a Polish NIP.
- From February 1, 2026, simplified invoices issued in KSeF must include the issuer’s NIP; this is not required for simplified invoices issued outside KSeF to consumers.
- The regulations clarify technical limitations and special cases where structured invoices are not required, and adjust rules for VAT-exempt transactions and foreign buyers.
Source: gov.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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