Who is exempt from Poland’s Mandatory e-Invoicing System (KSeF) in 2026?

Starting 1 February 2026, Poland's National e-Invoice System (KSeF) becomes mandatory, but exemptions will apply to industries where e-invoicing is impractical, such as transport, financial services, and certain cross-border transactions. A draft regulation from May 2025 allows the Minister of Finance to define these exemptions, enabling businesses in complex sectors to avoid mandatory use of KSeF while still optionally participating.

Starting 1 February 2026, Poland’s National e-Invoice System (KSeF) becomes mandatory. However, some industries and transaction types will be exempt due to the complexity or impracticality of using e-invoicing in certain cases.

The Minister of Finance has the authority to define when structured invoices via KSeF are not required and when voluntary use is allowed even if not mandatory. A draft regulation from 20 May 2025 outlines these exemptions.

The proposed exemptions apply to activities where e-invoicing would be technically difficult or ill-suited. These include:

1. Single-use toll motorway tickets,

2. Passenger transport tickets,

3. Air traffic control services that charge route fees,

4. VAT-exempt financial and insurance services, including:

1. Currency and legal tender transactions (excluding collectibles),

2. Insurance and reinsurance,

3. Credit and loan services,

4. Sureties, guarantees, and financial securities,

5. Brokerage and intermediation in such services,

6. Cash deposits and management of credit guarantees,

7. Financial instrument-related services, excluding storage and management, are available.

5. Self-billed invoices when:

1. The buyer issuing the invoice has no Polish tax ID (NIP), making KSeF usage impossible.

2. The seller is a foreign entity without a place of business in Poland, so it cannot authorize e-invoicing via a Polish NIP.

In some cases, KSeF can still be used voluntarily. For instance, if an EU-based buyer (with an EU VAT number, not a Polish NIP) self-bills on behalf of a Polish seller, the Polish entity can grant rights in KSeF to allow invoice issuance, even though it's not required.

These KSeF exemptions aim to avoid disruptions in industries where e-invoicing is not feasible, such as transport, financial services, and certain cross-border transactions. Businesses that fall into these categories won’t be forced to use KSeF, though some may still choose to do so.