On 18 November 2025 Poland’s Ministry of Finance has released a draft act that narrows the scope of mandatory structured e-invoicing via KSeF. If adopted, the proposal would exclude specific transaction types from the obligation and align go-live with 1 February 2026.
1. New Exemptions from KSeF
The draft lists several categories that would not require a structured e-invoice through KSeF once the rules take effect:
- Toll motorway services documented with the specified single-ticket invoice.
- Passenger transport (rail, road, sea, inland waterways, ferries, aircraft, helicopters).
- Air traffic control/surveillance services subject to route charges.
- Transactions involving legal tender (currencies, banknotes, coins), with defined exceptions.
- Self-billing where either party does not hold a Polish NIP.
- Optional structured invoicing via KSeF for intra-EU supplies of goods if the non-resident buyer has a valid EU VAT ID.
Planned application from 1 February 2026, pending completion of the legislative process.
2. Additional Draft Provisions: Voluntary Option & Identification Rules
The draft introduces an opt-in: taxpayers may issue structured e-invoices via KSeF for intra-EU supplies of goods when the non-resident buyer holds a valid EU VAT ID.
Where self-billing is used and either the seller or the buyer has no Polish NIP, the draft places the transaction outside the structured e-invoice obligation. That addresses cross-border self-billing patterns without forcing those documents through KSeF.
3. What This Means for KSeF Coverage
Most standard B2B sales and services by Polish VAT taxpayers remain in scope for KSeF on their applicable onboarding date; the draft carves out high-volume ticketing/transport, certain cash-equivalent transactions, and specific identification edge cases.
