- Updated Application Process and Exclusions: Manual Part I has been revised to reflect the final list of transaction types excluded from KSeF and to clarify that from February 2026, applications for a KSeF certificate must be submitted via API KSeF 2.0 or the KSeF Taxpayer App, no longer through MCU.
- Expanded Guidance on Invoice Issuance: Manual Part II introduces new subsections detailing obligations for issuing invoices via KSeF, handling exemptions, VAT deductions for invoices outside KSeF, and consequences of double-issued invoices, along with updates on UPO data layout and QR code information.
- Clarifications on Self-Billing and Applications: Manual Part III adds guidance on filling out applications related to issuing invoices with attachments and updates provisions regarding self-billing transactions involving foreign taxpayers without a Polish NIP, specifying conditions for exemptions from mandatory KSeF.
Source
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