KSeF e-invoicing

Taxpayers above the official PLN 200 million 2024 sales threshold.

Official taxpayer and transaction exclusions remain applicable.

Recipients within mandatory KSeF scope.

Official scope rules remain applicable.

Other taxpayers within mandatory KSeF scope.

Temporary relief applies through 2026 when monthly invoiced gross sales do not exceed PLN 10,000.

Taxpayers using the 2026 PLN 10,000 monthly relief.

Other statutory exclusions remain applicable.