Single Monthly Invoice Exceeding 10,000 PLN: Is KSeF Registration Mandatory?

• The obligation to use KSeF applies from April 1, regardless of the number of invoices issued.
• The only criterion for exemption is the total monthly value of sales documented by invoices, not the number of invoices or clients.
• If the total value of invoices in a month exceeds 10,000 PLN, the exemption does not apply.
• In the described case, issuing one invoice for 18,600 PLN means the KSeF obligation applies.
• The number of invoices is irrelevant; only the total monthly value matters for KSeF exemption.

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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