Poland is phasing in the Krajowy System e-Faktur (KSeF), and its mandatory use for most B2B transactions has long been a done deal. Less well known are two minor but highly practical transitional provisions: Receipts that include the buyer’s tax identification number (NIP – Numer Identyfikacji Podatkowej) and do not exceed a gross amount of 450 PLN (equivalent to approximately 100 euros) are currently still considered simplified invoices. In addition, companies with a low monthly invoicing volume may, under certain conditions, continue to issue invoices outside the KSeF system.
Both exceptions are temporary. They expire on December 31, 2026, and starting January 1, 2027, a standard KSeF-compliant invoice must be issued even for these small-amount transactions.
Under Polish value-added tax law, a receipt (paragon) from a fiscal printer is considered a simplified invoice (“faktura uproszczona”) if it includes the buyer’s tax identification number (NIP) and the gross amount does not exceed 450 PLN (equivalent to approximately 100 euros). The legislature has established a transitional provision for these documents: As long as the exception applies, no structured invoice via KSeF needs to be issued in addition to the receipt. The receipt itself is sufficient as a complete document for the B2B transaction.
Legally, this is based on Article 106e(5)(3) of the Polish VAT Act (Definition of a Simplified Invoice) in conjunction with the transitional provision in Article 145n, which temporarily exempts these receipts from the KSeF requirement.
Transitional Provision for Small Amounts Through the End of 2026: Regardless of the receipt, there is a second, separate change: Taxable businesses that are generally already required to use KSeF may continue to issue paper or e-invoices outside of KSeF if the total monthly value of the invoices in question, including VAT, does not exceed 10,000 PLN (~2,300€). If this limit is exceeded in a given month, all subsequent invoices for that month must be issued via KSeF. The legal basis for this is the temporary transitional provision in Article 145o of the Polish VAT Act, valid from April 1 through December 31, 2026.
| Date | Commitment |
|---|---|
| February 2026 | KSeF is mandatory for large companies (with prior-year revenue exceeding 200 million PLN) |
| April 2026 | KSeF is mandatory for all other active VAT-registered businesses |
| April–December 2026 | Transitional Provision: Invoices outside the KSeF system are permitted as long as the total monthly value of the affected invoices does not exceed 10,000 PLN |
| December 31, 2026 | End of both small-amount exemptions: Receipts with a NIP of up to 450 PLN / approx. 100 € and the 10,000-PLN monthly threshold will no longer be valid |
| January 2027 | KSeF becomes mandatory for the remaining groups as well (including VAT-exempt micro-enterprises); full administrative penalties take effect |
Starting January 1, 2027, neither sales receipts with a buyer NIP nor invoices below the 10,000 PLN monthly threshold may continue to be processed outside of KSeF. For every B2B transaction—regardless of the amount or monthly volume—a structured invoice must then be issued via KSeF. As of that date, fiscal printers and cash registers may only issue standard retail receipts (B2C) and no longer issue invoices. Simplified invoices, which will still be permitted to a limited extent, must also be processed via KSeF and will be tracked there with a separate designation (“UPR”).
In practice, the receipt exemption primarily affects businesses that process smaller B2B sales directly through the cash register: retail, food service, repair shops, and service providers with walk-in customers from the corporate sector. If a business customer requests their NIP at the register, the sales receipt has so far been sufficient as a substitute for an invoice—without the need for an additional KSeF entry. The 10,000 PLN monthly threshold, on the other hand, applies to micro-enterprises and self-employed individuals with generally low invoice volumes, regardless of the individual amount of each invoice.
For teams responsible for compliance, this means, in concrete terms: Anyone currently taking advantage of either of the two exceptions will need, by the fourth quarter of 2026 at the latest, a viable plan for 2027 and beyond, including internal communication to stores and checkout staff who have become accustomed to the previous rules.
For technical teams and system integrators, the point-of-sale aspect is particularly relevant: fiscal printers and POS systems that currently issue receipts with a NIP must be connected to the KSeF system in a timely manner—either directly via API or through intermediary software between the POS system and the Ministry of Finance’s KSeF platform. Those relying on the 10,000 PLN threshold will also need to continuously monitor their monthly invoice volume to ensure they do not miss the deadline for switching to KSeF within one month.
In 2026, a grace period will apply: Administrative fines calculated as a percentage under the VAT Act will not yet be imposed, but the general provisions of Polish criminal tax law (Kodeks karny skarbowy) will already apply in cases of intentional or repeated circumvention of KSeF.
Starting January 1, 2027, the full administrative penalties will take effect: In the case of a missing or incorrect KSeF invoice, fines of up to 100% of the reported VAT amount may be imposed; for tax-exempt items or those subject to a zero rate, fines of up to 18.7% of the total amount may be imposed. Since this deadline coincides exactly with the end of both small-amount exemptions, the risk for affected companies will double at the turn of the year 2026/2027.
For many companies, the elimination of both small-amount exemptions means that point-of-sale systems, ERP, and PMS solutions must be connected to KSeF by the end of 2026—regardless of how small the individual invoices or how low the monthly volume has been to date. efsta connects POS, ERP, and back-office systems to the KSeF 2.0 platform via a unified API and handles the entire process: generating KSeF-compliant XML invoices in the FA(3) format, validation before transmission, secure transmission including certificate handling, as well as monitoring and logging of all processes—even during offline operation. As a result, companies do not need to develop and operate their own KSeF interface.
Learn more about efsta's KSeF solution: KSeF Poland – E-Invoicing with efsta
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