What invoices do not need to be issued in KSeF?

As of July 1, 2024, the use of the National e-Invoicing System will become mandatory for VAT payers, and six months later, non-VAT payers will also join. Are there any exceptions to the obligation to issue structured invoices?

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As envisaged in the Value Added Tax Law, the obligation to use the National e-Invoice System will not be extended to all entrepreneurs doing business in Poland. Also, not every accounting document will have to be issued in the form of an electronic structured invoice. We explain who will be affected by the exemptions in the regulations and under what circumstances.

Who does not have to use KSeF?
The VAT Law stipulates that the obligation to use the National e-Invoicing System will not apply to taxpayers who do not have a registered office or permanent place of business in Poland. Taxpayers using the special procedures described in Section XII of the Law will also not be required to use KSeF:

• Non-EU procedure for certain services,
• special procedure for the provision of international occasional road passenger transport services,
• special procedure for distance sales of imported goods.

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What invoices do not need to be issued in KSeF?
The regulations also specify a list of accounting documents that will be issued after July 1, 2024 without KSeF. They include:

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• invoices issued with the help of cash registers - that is, so-called simplified invoices, having the form of a receipt with a value of up to PLN 450. This exception will apply until the end of 2024 . As of January 1, 2025, the possibility to issue invoices using cash registers will be completely eliminated;
  
  
• VAT RR invoices - issued by VAT taxpayers purchasing agricultural crops from flat-rate farmers;
  
  
• invoices in the OSS (One Stop Shop) procedure - issued in the framework of VAT settlement on sales of goods and services to individuals from other EU countries;
  
  
• Invoices in the IOSS procedure (Import One Stop Shop) - issued in settlement of VAT on sales of imported goods to individuals from other EU countries;
  
  
• Invoices in public procurement - the Electronic Invoicing Platform (PEF) is used to issue them. The rules of its operation are defined by the Law on Electronic Invoicing in Public Procurement;
  
  Learn more about the difference between KSeF and PEF
  
  
• B2C consumer invoices - issued in exchange for a fiscal receipt and containing data without the buyer's VAT number;
  
  
• pro forma invoices;
  
  
• Tickets acting as invoices and receipts on toll highways.
  
  

Entrepreneurs who are not affected by the exceptions provided by the regulations should start preparing for structured invoices today. The advice in the material How to prepare your company for KSeF will help. You can also learn how the new system works by using its test versions, which we described in the text 3 ways to check how KSeF works.