KSeF Limit: 10,000 PLN & 2027 Deadline for Businesses

By the end of 2026, thousands of entrepreneurs may be outside the KSeF. It is enough that the monthly sales on invoices covered by the mandatory system do not exceed PLN 10,000. zloty. Only from January 1, 2027 will it be necessary to issue invoices to KSeF. However, there are doubts as to what sales should be included in the limit of PLN 10,000. PLN and which one should be omitted. As a result, the threshold for total sales (included and not included) may be much higher, and some companies will not have to use KSeF at all by the end of 2026.

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From February 1, 2026, the National e-Invoice System (KSeF) is in force in Polandwhich completely changes the way invoices are issued and received. The system comes into force in stages – first it covered the largest companies, and from April 2026, all entrepreneurs. Many of them wonder how the new regulations will affect the smallest businesses, especially those that issue monthly invoices totaling below PLN 10,000.

The Ministry of Finance has prepared explanations in this regard to dispel doubts regarding exceptions, deadlines and obligations. Until the end of 2026, taxpayers meeting certain conditions will still be able to use paper invoices or electronic documents outside the KSeF. Check, what exactly the PLN 10,000 limit means and how to prepare your company for changes.

What is KSeF and how does e-invoice work?

National e-Invoice System (KSeF) is a system for issuing, sending, receiving and storing structured invoices. From February 1, 2026, KSeF covers all entrepreneurs and invoice issuers in Poland in stages. The implementation of KSeF serves to digitize the invoicing and invoice accounting processes. It also allows you to avoid errors when issuing them.

E-faktura is an XML file consistent with the template, sent to the KSeF system, which has been assigned a unique number. The recipient (taxpayer with a Tax Identification Number) will find it in KSeF and it is archived here for 10 years. It cannot be sent by e-mail, it cannot be printed (apart from statutory exceptions), and it will never be destroyed or lost.

Since when is KSeF mandatory for companies?

The obligation to issue invoices in KSeF comes in stages:

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• from February 1, 2026, it started for companies that had sales above PLN 200 million (including VAT) in 2024,
• from April 1, 2026, it will be mandatory for other entrepreneurs.

Additionally, until December 31, 2026, you can still issue invoices outside KSeF (paper or electronic), if in a given month the total sales including VAT on such invoices will not exceed PLN 10,000. zloty. This facility is intended to facilitate a smooth transition to the new system.

Limit 10 thousand PLN – important relief for the smallest companies

Does a taxpayer who issues invoices with a total gross value not exceeding PLN 10,000? PLN per month, can issue them in paper form, without the obligation to use KSeF? Response of the Ministry of Finance: „Yes, until the end of 2026, the taxpayer may issue invoices outside the KSeF (e.g. paper or electronically) if in a given month the total sales value including tax from these invoices does not exceed PLN 10,000.

However, if this value is exceeded, the taxpayer must issue invoices to KSeF – starting from the invoice that exceeded the limit. However, we encourage you to prepare your company for KSeF in advance. Postponing the obligation to issue invoices in KSeF will not affect the need to collect them in the system. Receiving invoices from February 1, 2026 will take place via KSeF.

Receipts with NIP up to PLN 450 are still excluded from KSeF

Until when will fiscal receipts with the buyer’s NIP be considered simplified invoices and excluded from the mandatory KSeF?

The Ministry of Finance responds: “Until the end of December 31, 2026 – until then, it is possible to issue invoices through cash registers (including receipts with NIP up to PLN 450) and there is no obligation to issue them in KSeF.”

VAT 2026. Comment

Example: flower girl and the obligation to e-invoice

The florist issues three invoices a month with values ​​ranging from PLN 1,500 to PLN 2,500 each. Does he have to issue invoices to KSeF?

Ministry of Finance: “Ultimately, yes. The obligation to use KSeF will apply to florists from January 1, 2027. Until the end of 2026, small entrepreneurs can issue invoices outside KSeF, as long as the total sales value on the invoices does not exceed PLN 10,000 in a month.”

Is it necessary to have a paid program for KSeF?

Ministry of Finance: “No. The Ministry of Finance provides free tools – the KSeF Taxpayer Application, available online (the test version will be available from November 3, 2025) and the KSeF Mobile Application (from February 1, 2026).”

Can someone log in to KSeF only with PESEL?

Ministry of Finance: “No. PESEL alone is not enough. To log in, you need a Trusted Signature, qualified signature, qualified seal, token or KSeF certificate. Without it, no one will be able to authenticate in the system on your behalf.”

Is it up to the limit of PLN 10,000? PLN, only invoices that must be issued in KSeF (B2B) are included, or are all issued invoices included?

Ministry of Finance: „Up to the limit of 10 thousand PLN only includes invoices that must be issued to KSeF (i.e. for which there are no exceptions or episodic provisions allowing their issuance outside the KSeF).”

Is it up to the limit of PLN 10,000? PLN should the value of invoices issued using cash registers and fiscal receipts be included in the amount of PLN 450 considered as simplified invoices?

Ministry of Finance: “No, because in these cases invoices can be issued in paper or electronic form. Only invoices that must be issued to KSeF are included in the limit of PLN 10,000. Therefore up to sales value of PLN 10,000 PLN, neither the value of invoices issued using cash registers nor the value of fiscal receipts up to PLN 450 considered as simplified invoices will be included..”

Is it up to the limit of PLN 10,000? PLN should include the value of sales to natural persons not running a business, documented by the so-called consumer invoice?

Ministry of Finance: “No. Consumer invoices are not covered by the mandatory KSeF. Only the value of those invoices for which the taxpayer is obliged to issue them in the KSeF is included in the limit of PLN 10,000.”

Is it up to the limit of PLN 10,000? PLN should the value of sales to natural persons not running a business be included, documented only using a cash register, for which no invoice has been issued?

Ministry of Finance: “No. The limit of PLN 10,000 does not include the value of sales to natural persons who do not run a business, documented only using a cash register.”

If I don’t exceed 10,000 in one month? PLN turnover, then I do not have to issue an invoice to KSeF this month? And if I exceed the limit next time, do I have to? In the next one, if I don’t exceed it, I don’t have to do it again, etc.?

Ministry of Finance: “If in the first month the taxpayer does not exceed PLN 10,000, he does not issue invoices in KSeF. If in the second month he exceeds the limit, he issues in KSeF the invoice with which he exceeded the limit and all subsequent invoices. The fact of not exceeding the limit in the third month is irrelevant.”

The sale takes place on April 5, 2026. The invoice issuance deadline is May 15, 2026. The invoice for the buyer (payer) was issued on May 7, 2026. Does the invoice count towards the limit of PLN 10,000? PLN for April or May?

Ministry of Finance: “The invoice is included in the limit of PLN 10,000 always according to the date of issue, i.e. May 2026.”

Based on information from ksef.podatki.gov.pl