- Simplified invoices (for transactions up to 450 PLN or 100 EUR) will be abolished at the end of 2026; until then, structured invoices in KSeF are not required for such sales.
- After 2026, only standard invoices will be allowed, and all sales to VAT taxpayers must be documented in KSeF.
- Simplified invoices require fewer data fields and are currently used for small transactions, but cannot be issued alongside another invoice for the same sale.
- The KSeF system (version 2.0) does not support issuing simplified invoices, indicating a need to transition to standard invoices for all transactions after the new rules take effect.
Source: prawo.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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