Poland Introduces Monthly Sales Threshold for Deferred KSeF E-Invoicing

From April 1 to December 31, 2026, Polish taxpayers with monthly gross invoiced sales of no more than PLN 10,000 (approx. €2,313.20) may issue invoices outside KSeF.

Only invoices that would normally fall within the mandatory KSeF scope count toward the threshold. Cash register sales, receipts up to PLN 450 treated as simplified invoices, invoices issued to non-taxable persons, undocumented sales and other documents allowed outside KSeF are excluded.

Once the PLN 10,000 limit is exceeded, all subsequent invoices issued that month must go through KSeF. The exemption resets each calendar month, meaning a business may qualify again in the following month if its sales remain below the threshold.