As of April 1, 2026, all taxpayers in Poland must issue invoices through the national electronic invoicing system (KseF). There is a list of exceptions, which either postpone the entry into this system until 2027 or exempt certain categories of taxpayers or business transactions. This is briefly discussed below.

The following categories of individuals are exempt from issuing invoices through KSeF:

• Taxpayers without a registered office or permanent establishment in Poland,
• Taxpayers with a permanent establishment in Poland but not participating in the transaction,
• Businesses invoicing consumers (B2C),
• Businesses invoicing farmers operating at a flat rate on their behalf.

In these cases, voluntary invoicing through KSeF may be used.

Exemptions from KSeF under special procedures:

• OSS procedures (including non-EU procedures),
• IOSS procedures for imports,
• procedures for single international road transport of passengers.

Invoices not entered into the KSeF system:

• single tickets for toll motorways, trains, buses, ferries, or planes,
• services exempt from VAT, including financial transactions, banking, insurance, credit services, and securities trading,
• invoices in the self-invoicing procedure if neither the seller nor the buyer is identified by a Polish tax identification number.

As of January 1, 2027, the obligation to issue VAT invoices will apply to VAT payers with gross sales of up to PLN 10,000 per month.

As of 2027, the ability to issue paper invoices and invoices from fiscal cash registers for B2B sales will cease.