Who is Affected by Mandatory KSeF? A List of Taxpayers and Exemptions for 2026
The implementation of KSeF is one of the biggest changes in the Polish economy in years. Therefore, many entrepreneurs are asking the fundamental question: who is affected by mandatory KSeF? In this article, based on official handbooks, we will explain in detail who must use KSeF and who will benefit from exemptions. Undoubtedly, this is essential knowledge for every company, and its correct interpretation is a task for a professional accounting service.
Who is Affected by Mandatory KSeF? The General Rule
First and foremost, the obligation to issue invoices in KSeF applies to certain taxpayers. It affects those who have a registered office or a fixed place of business in Poland.
In other words, this obligation covers:
- Firstly, active VAT payers, regardless of their legal form.
- Secondly, entrepreneurs who are exempt from VAT.
Regardless of whether your bookkeeping is based on the KPiR or a lump-sum tax, if you are a Polish entrepreneur issuing B2B invoices, you will have to use KSeF.
Who is Not Affected by Mandatory KSeF? The List of Exemptions
However, the regulations provide several very important exceptions to this rule. Specifically, below is a list of situations where you do not have to issue invoices in KSeF.
1. Invoices for Consumers (B2C)
The e-invoicing obligation in KSeF applies exclusively to business-to-business transactions. Therefore, there is no obligation to issue structured invoices to private individuals who are not running a business.
2. Foreign Taxpayers
Mandatory KSeF does not apply to taxpayers without a registered office in Poland. It also doesn’t apply to those without a fixed place of business here. Moreover, they do not have to use the system even if registered for VAT in Poland.
3. Tickets Treated as Invoices
Furthermore, invoices in the form of a one-off ticket, documenting things like toll road travel or passenger transport services, are exempt from the obligation.
4. Invoices in OSS and IOSS Procedures
Taxpayers who settle VAT under the special OSS (One-Stop Shop) and IOSS (Import One-Stop Shop) procedures will also not have to issue invoices in KSeF for these specific transactions.
5. Certain Financial and Insurance Services
Finally, the obligation will also exclude the invoicing of certain services exempt from VAT, such as insurance and financial services.
KSeF and Your Accounting Office – How to Verify Your Obligations?
As you can see, the answer to the question of who is affected by mandatory KSeF is not always simple. Therefore, verifying whether your company or specific transactions are subject to the new regulations is a key part of the preparations. Undoubtedly, this is a task where your accounting office can support you.
A modern online accounting service is fully prepared today to analyze your business situation in the context of KSeF. For example, at Luno Group, we help our clients determine their individual obligations. Our professional accounting office offers full support in interpreting the regulations.
Summary
In conclusion, mandatory KSeF applies to virtually every Polish entrepreneur issuing invoices to other companies. However, a number of important exemptions exist.
If you have any doubts about whether this obligation applies to your company, or if you are looking for an accounting service that will not only correctly handle your taxes but also help you prepare for the digital revolution, we invite you to contact us.
In our next post, you will learn when KSeF will become mandatory.
