KSeF Exemption in 2026: How to Calculate the 10,000 PLN Sales Limit and When It Applies

• In 2026, businesses with monthly sales documented by invoices not exceeding 10,000 PLN (gross) can issue invoices outside the KSeF system.
• The 10,000 PLN limit includes only gross sales from invoices that must be issued in KSeF; certain invoices and receipts are excluded.
• Excluded from the limit: invoices issued via cash registers, receipts up to 450 PLN with buyer’s NIP, invoices for non-taxpayers, and simplified invoices (e.g., tickets, VAT-exempt financial services).
• After exceeding the 10,000 PLN limit in a given month, all invoices must be issued in KSeF from that point onward.

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.

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