KSeF is primarily associated with VAT payers, tax invoices, and larger companies. This is no surprise, as for a long time, this was the context in which the system was most often discussed.
The problem is that many entrepreneurs who benefit from VAT exemption may wrongly assume that this issue doesn't apply to them. Since they don't account for VAT, they think they should be exempt from the new invoicing rules.
However, things may be different. If you run a business, issue invoices, and benefit from VAT exemption, it's worth checking now when and to what extent the KSeF will apply to you.
Briefly about the subjective exemption from VAT
VAT exemption means that a business does not add VAT to its sales and, as a rule, does not account for this tax in its tax returns. This most often refers to the so-called subjective exemption, i.e., an exemption based on the value of sales.
The basic rule is set out in Article 113, Section 1 of the VAT Act. Taxpayers whose sales value did not exceed PLN 100,000 in the previous tax year may benefit from the exemption. 240 000 złThis amount does not include VAT itself.
If an entrepreneur is just starting their business during the year, the limit is calculated proportionally. This is based on Article 113, Section 9 of the VAT Act. In other words, if a company operates for only part of the year, it does not use the full limit, only the appropriate portion.
It's also important to remember that not every activity can benefit from the exemption. Article 113, paragraph 13 of the VAT Act specifies activities that exclude the right to the exemption, regardless of sales volume. This applies to selected goods and services for which the legislature requires registration as an active VAT payer, including advisory and legal services.
We write more about who can benefit from VAT exemption, when this right is lost and when it is worth giving it up in a separate article. an article devoted exclusively to VAT exemption.
How does issuing invoices by an exempt taxpayer work?
Just because a business is VAT exempt doesn't mean that invoices don't apply to them. Such a business can still issue invoices, but they won't include the VAT amount.
The rule is slightly different than for active VAT payers. Pursuant to Article 106b, Section 2 of the VAT Act, a taxpayer is not required to issue an invoice for sales exempt from VAT, including under Article 113, Sections 1 and 9 of the VAT Act. In other words, the VAT exemption itself means that an invoice does not always have to be issued automatically.
This does not mean, however, that the customer cannot request it. Pursuant to Article 106b, paragraph 3 of the VAT Act, if the buyer requests an invoice within 3 months from the end of the month in which the service was performed, the goods were delivered or the payment was received, the VAT-exempt taxpayer is obliged to issue such an invoice.
It's also important to adhere to the deadline. Pursuant to Article 106i, Section 6 of the VAT Act, if a customer requests an invoice within the same month of the sale or payment, the invoice is issued according to general rules, which generally apply to the 15th day of the following month. If the customer submits a request later, the invoice must be issued no later than 15 days from the date of the request.
KSeF does not ask if you are a VAT payer
Most importantly, the National E-Invoice System (KSeF) does not apply solely to active VAT payers. Pursuant to Article 106ga, Section 1 of the VAT Act, taxpayers are required to issue structured invoices using the National E-Invoice System. The provision does not limit this obligation to invoices with VAT reported.
This means that if a VAT-exempt business issues an invoice, they will generally also be required to do so in the National Tax Administration (KSeF). It doesn't matter that the invoice doesn't include the VAT rate or tax amount. It's still an invoice, just issued by an exempt taxpayer.
However, the scope of this obligation must be well understood. KSeF does not mean that every sale of a VAT-exempt taxpayer suddenly has to be documented with an invoice. We continue to apply the principles of Article 106b, paragraphs 2 and 3 of the VAT Act, meaning that in the case of exempt sales, an invoice is not always issued automatically, but must be issued if the buyer requests one within the statutory deadline. This approach is confirmed, among others, by the individual interpretation of the Director of the National Tax Information Office dated March 12, 2026, file reference no. 0113-KDIPT1-3.4012.51.2026.1.JP.
How does this work in practice?
Example 1: An individual customer wants an invoice
Let's assume you run a VAT-exempt business and provide a service to a private individual who doesn't run a business. After completing the service, the client requests an invoice.
In that case, you need to refer to Article 106b, paragraph 3 of the VAT Act. If a customer requests an invoice within three months of the end of the month in which the service was performed or payment was received, you are obligated to issue it.
However, such an invoice does not have to be sent to KSeF. This is based on Article 106ga, Section 2, Item 4 of the VAT Act, which excludes invoices issued to individuals not conducting business activity from the mandatory KSeF. This means you can still issue an invoice to a consumer outside the KSeF, for example, on paper or electronically.
Example 2: A business customer wants an invoice
The second scenario: you provide a service for another business but still benefit from VAT exemption. Just because the client is a business doesn't automatically mean you have to issue an invoice without their request.
Article 106b, paragraph 2 of the VAT Act applies to VAT-exempt sales. This provision states that an exempt taxpayer is generally not required to issue an invoice. The obligation arises when the buyer requests an invoice within the time limit specified in Article 106b, paragraph 3 of the VAT Act.
Therefore, if an entrepreneur requests an invoice, it must be issued. And this is where KSeF comes in. Pursuant to Article 106ga, paragraph 1 of the VAT Act, structured invoices are issued using the KSeF, and the regulations do not limit this obligation only to active VAT payers. Therefore, an invoice for a customer-entrepreneur issued by a VAT-exempt taxpayer should, as a rule, be issued in the KSeF.
KSeF is being introduced in stages – check when it applies to you
The mandatory KSeF did not go into effect for everyone at the same time. For the largest companies, it started earlier, but for most small businesses and VAT-exempt taxpayers, the date was crucial. 1 April 2026
From that date, invoices subject to mandatory KSeF should, as a rule, be issued in the system. This also applies to VAT-exempt taxpayers if they issue invoices in their dealings with other businesses.
However, there is a temporary relief for the smallest taxpayers. Until the end of 2026, invoices can still be issued outside the KSeF, if the monthly value of sales documented by invoices does not exceed PLN 10,000 gross.
You need to be careful not to exceed this limit. If your invoiced sales exceed PLN 10,000 gross in a given month, you will be required to pay KSeF. on an invoice that exceeds the limitFrom this point on, subsequent invoices should also be issued in KSeF.
However, if the taxpayer is within the limit until the end of 2026, the obligation to issue invoices in KSeF will apply to him from 1 January 2027 This is when the transitional relief for the smallest companies ends.
Summary
The KSeF is not just for active VAT payers. If you benefit from VAT exemption but issue invoices for other companies, the new rules may also apply to you. Most importantly, however, the KSeF doesn't automatically create an obligation to issue an invoice for every exempt sale – it primarily changes the method of issuing invoices when an invoice is required. Therefore, it's worth checking when you become eligible for the KSeF, whether you can use the PLN 10,000 limit, and how you currently document your sales. If you're unsure how to prepare your company for the KSeF, it's worth discussing this in advance before the new obligations begin to impact your daily invoicing.
