KSeF invoices mandatory from
1 January 2027
Up to PLN 10,000 gross a month you may issue invoices outside KSeF until 31 December 2026 (Art. 145m). You lose this from the invoice that crosses the limit.
| Receiving invoices in KSeF | since 1 February 2026 |
| PLN 10,000 monthly limit | applies until 31 December 2026 |
| Receipt with tax ID, cash-register invoice | outside KSeF until 31 December 2026 |
| Penalties under Art. 106ni | from 1 January 2027 (law); bill: 1 January 2028 |
Basis: Arts. 145l, 145m and 145n of the VAT Act (Journal of Laws 2025 item 1203); regulation 2025 item 1740.