- KSeF mandatory from 1 Feb 2026: Most Polish taxpayers must issue structured e-invoices in KSeF, but certain transactions are exempt to avoid disproportionate administrative or technical burdens.
- Main exemptions include:
- Toll road payments documented with receipts including NIP.
- Passenger transport with single-use tickets (trains, buses, ferries, planes, helicopters).
- Air traffic control fees billed periodically.
- VAT-exempt financial and insurance services (loans, guarantees, currency transactions, insurance, etc.).
- Self-billing for foreign entities without a Polish VAT number.
-
Voluntary use allowed: Even in exempt cases, taxpayers may choose to issue e-invoices (e.g., intra-EU deliveries where the buyer has a VAT EU number), provided technical conditions are met.
Source Prawo
Briefing document & Podcast: Poland E-Invoicing, E-Reporting and KSeF Mandate – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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