Poland KSeF e-invoicing — smallest issuers

What changes?

Issue covered structured invoices through KSeF after the applicable transition.

Who is affected?

Polish smallest sellers whose monthly gross value of invoices stay within PLN 10,000 during the transition

When?

2027-01-01. Smallest-seller deferral is conditional on monthly invoiced turnover, not a blanket small-firm exemption.

What to do

1. Check whether your business matches this scope: Polish smallest sellers whose monthly gross value of invoices stay within PLN 10,000 during the transition
2. Authenticate to KSeF and use its free tool or compatible invoicing/accounting integration.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

Fakturownia

Primary source

KSeF Polish VAT Act (2025 phased amendment)

Checked 11 October 2026. Date evidence matched in freshly retrieved primary HTML.