As of 1 February 2026, the obligation to issue structured invoices through the National e-Invoicing System (Krajowy System e-Faktur, KSeF) entered into force.
This constitutes one of the most significant changes in the area of VAT transaction documentation and will apply to the vast majority of taxpayers. In practice, however, not all transactions will be required to be documented through KSeF. The Regulation of the Minister of Finance and Economy of 7 December 2025 (Journal of Laws, item 1740) introduces important exceptions, taking into account the specific nature of certain services and the technical limitations of the system.
The purpose of the Regulation is to avoid excessive administrative burdens in situations where issuing a structured invoice would be disproportionate or technically impossible. This applies in particular to services that have traditionally been documented in a simplified manner, such as receipts with a tax identification number (NIP) treated as invoices or single-use tickets. Imposing the KSeF obligation in such cases could disrupt sales systems and even pose operational security risks (e.g. at motorway toll collection points).
The Regulation identifies five main categories of transactions that will not be subject to the obligation to issue structured invoices:
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Paid motorway toll services – documented by receipts with a NIP treated as invoices. The exclusion aims to maintain existing solutions and avoid additional obligations for motorway concessionaires.
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Passenger transport services – provided by rail, bus, ferry, ship, airplane or helicopter – documented by single-use tickets treated as invoices. The exclusion applies only to single-use tickets; season or periodic tickets will require invoices to be issued under the general rules.
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Air traffic control and supervision services – route charges collected by EUROCONTROL on behalf of the Polish Air Navigation Services Agency, documented by invoices issued on a monthly basis.
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VAT-exempt financial and insurance services – including, among others, currency transactions, granting of loans and credits, sureties and guarantees, insurance and reinsurance services, management of deposits and financial instruments. Documentation of these services is based on simplified invoices with a limited data scope.
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Self-billing involving foreign entities without a Polish tax identification number (NIP) – where the purchaser or the authorising taxpayer does not use a Polish tax number. In such cases, issuing an invoice in KSeF is technically impossible.
The Regulation also provides for situations in which, despite the absence of an obligation, a taxpayer may choose to issue a structured invoice voluntarily. This applies, among other cases, to self-billing in the context of an intra-Community supply of goods (ICS), where the purchaser uses an EU VAT number.
This means that a Polish taxpayer may grant KSeF authorisations to a purchaser from another EU Member State who uses an EU VAT number for a specific supply. Once the authorisation is granted, such a purchaser – despite not having a Polish NIP – may issue a structured invoice in KSeF under the self-billing procedure. This solution is optional and requires certain technical conditions to be met.
The exclusions are of a special nature and apply to transactions for which issuing a structured invoice would constitute a disproportionate burden or be technically impossible. At the same time, the possibility of voluntary use of KSeF has been introduced in selected cases, which may be beneficial for companies carrying out transactions with foreign entities. Taxpayers should analyse their sales and logistics processes in order to identify transactions covered by the exclusions and prepare for the implementation of KSeF in other areas.
The Regulation enters into force on 1 February 2026.