Consumer Invoices and E-invoicing (KseF) in Poland: what changes in 2026?

From April 1, 2026, invoices issued to consumers under the Polish KSeF system will remain largely unchanged, as businesses are still not required to issue them unless requested and can continue using paper or electronic formats outside KSeF. Although sellers may voluntarily issue consumer invoices through KSeF (with QR code verification), the system remains mandatory only for B2B transactions, meaning the practical impact on consumers is minimal.

From April 1, 2026, new rules on issuing invoices through the National System of e-Invoices (KSeF) will apply to more taxpayers. This raises an important question: how will invoices for consumers (individuals not running a business) be handled?

The rules are as follows:

·         Under the VAT Act, a consumer can request an invoice within three months of purchase.

·         Businesses are not automatically required to issue invoices to consumers unless such a request is made. This principle remains unchanged even after KSeF comes into force.

·         The obligation to use KSeF does not apply to invoices issued to private individuals. These invoices can still be provided in paper form or electronically (e.g., as a PDF via email or customer portal).

Sellers may choose to issue consumer invoices through KSeF, even though it’s not mandatory. If they do:

·         The invoice is submitted to KSeF.

·         The system validates it and assigns a KSeF number.

·         The consumer receives a visualization (paper or PDF) with a QR code for verification.

In summary, if they are issued outside KSeF,

·         Paper copy (in-store, by mail).

·         Electronic copy (PDF, email, customer portal).

If issued via KSeF:

·         Visualization with a QR code, but the official document remains the XML file stored in KSeF.

Importantly, buyers must decide whether they are acting as a business (providing a Tax ID) or as a consumer (no Tax ID). This choice determines whether the invoice must go through KSeF.

What Changes for Consumers?

For consumers, very little will change. They will still receive invoices in familiar formats (usually PDF or paper). The main difference will be the QR code, allowing them to verify the invoice in the KSeF system.