The KSeF PLN 10,000 limit: a monthly invoice counter
Add invoices with their date, gross amount and type of buyer. The counter adds only those that count and points to the invoice from which KSeF becomes compulsory.
Invoices outside KSeF
Right lost
The invoice of 24 November 2026 crosses PLN 10,000.00 in the month: it and every later one go through KSeF, in later months too.
| Counted in the last month | PLN 10,455.00 |
| Left under the limit | PLN 0.00 |
| Invoices that do not count | 1 |
Prepared by Radif Partners · Method · VAT Act, regulations and ministry notices checked on 25 October 2026
Until 31 December 2026 a small Polish business may issue invoices outside KSeF, on paper or as PDF, as long as the invoices that should go through the system total no more than PLN 10,000 gross in a given month. This is Article 145m of the VAT Act. What counts is the gross value, including VAT, and the month of the invoice issue date, not the date of sale or payment. Invoices to consumers and invoices from a cash register do not count towards the limit. When one invoice takes the total over PLN 10,000, that invoice already has to be issued in KSeF, and according to the Finance Ministry's answers the right to invoice outside the system does not come back in later months. From 1 January 2027 the limit ends and everyone issues business invoices in KSeF. The counter below replays this rule invoice by invoice, so you see what is left for the month.
How the monthly threshold works
Article 145m of the VAT Act allows invoices outside KSeF until 31 December 2026 as long as the gross value of invoices that should be structured stays within PLN 10,000 in the month. The ministry set out the details in its questions and answers on the limit:
- the gross value and the month of the issue date count;
- invoices to consumers, cash-register invoices and receipts with a tax ID do not count;
- the invoice that crosses the threshold already goes to KSeF;
- once crossed, the right lapses for good, until the end of the transition.
Sample monthly totals
| Business invoices in the month | Gross total | Outside KSeF? |
|---|---|---|
| 3 × PLN 2,460 | PLN 7,380 | yes, PLN 2,620 left |
| 4 × PLN 2,460 | PLN 9,840 | yes, PLN 160 left |
| 5 × PLN 2,460 | PLN 12,300 | no, from the fifth invoice |
| 1 × PLN 12,300 | PLN 12,300 | no, this very invoice |
The first row is a typical sole trader. The fifth invoice in the third row would cross the limit, so it is issued in KSeF, and so is every invoice after it. How many invoices of your average size fit within the threshold is what the mini calculator works out:
Business invoices in a month
Business invoices in a month
PLN 7,380
| Room left under the limit | PLN 2,620 |
| How many such invoices fit in a month | 4 |
| KSeF mandatory for everyone | 1 January 2027 |
When the limit ends
From 1 January 2027 the exception ends for everyone. You have had to receive invoices in KSeF since 1 February 2026, even if you use the limit when issuing. In practice the simplest route is to issue in the system straight away: the ministry’s free tools are enough for a few invoices a month. The full calendar is under KSeF dates, and the rules for the smallest businesses under KSeF for small businesses.
Three traps when counting the limit
Invoices to foreign businesses. These must also be issued in KSeF, so they count towards the total, even though the buyer receives them outside the system. Advance invoices. An advance invoice is a separate invoice with its own issue date, so it counts in its own month, and the final invoice in its own. Month end. Several invoices issued on the same day add up in the order they were issued; the counter follows the order you enter them, so enter them as they were created. If you are unsure whether you will stay within the threshold, the safest choice is to issue in KSeF: that is always allowed, whereas going back to paper is not.