KSeF for a small business: what to do by 1 January 2027

If the value of invoices you issue to other businesses does not exceed PLN 10,000 gross a month, you can issue them outside KSeF only until 31 December 2026. From 1 January 2027 every such invoice must be issued in KSeF (Krajowy System e-Faktur, Poland’s National e-Invoicing System). By then, have your access rights, invoicing software and access for your accountant ready. It is a few hours of work, not a months-long project.

Legal status as of 11 November 2026. Source: ksef.podatki.gov.pl.

When does KSeF apply to your business?

The obligation to issue invoices in KSeF came in stages:

• from 1 February 2026: the largest taxpayers (sales above PLN 200 million in 2024),
• from 1 April 2026: other active VAT payers,
• from 1 January 2027: businesses using the PLN 10,000 monthly limit.

Check which date applies to you in the KSeF calculator.

Note: a VAT exemption does not exempt you from KSeF. If you issue invoices to other businesses, KSeF applies to you even if you are not a VAT payer.

How to count the PLN 10,000 limit?

• Add up the gross value of the month’s invoices that would fall under KSeF, i.e. invoices to other businesses.
• Invoices to consumers (private individuals) are not included.
• The limit is checked separately for each month.

Example: in October you issue 6 invoices to businesses for PLN 1,500 gross each. That is PLN 9,000 in total, so you are within the limit and can issue them outside KSeF. Later in October you issue another invoice for PLN 2,000 and the month’s total rises to PLN 11,000. From the invoice that crossed the limit, you issue everything in KSeF permanently, not just in that month. Had you issued that invoice in November, it would count towards November’s limit, because the limit applies to each month separately.

What to prepare before 1 January 2027?

1. KSeF access rights. A sole trader logs in to KSeF with a trusted profile (profil zaufany) or an e-ID card. In a company, the people who issue invoices need to be granted access rights.
2. Invoicing software integrated with KSeF. Most invoicing programs already have the integration. The Ministry of Finance also provides free tools, including the KSeF Taxpayer Application (Aplikacja Podatnika KSeF).
3. Access for your accounting office. Grant your accountant the right to view invoices in KSeF, so documents will reach them without sending e-mails.
4. A procedure for outages. Decide who issues an invoice and how when KSeF or the internet is down (offline mode), and how to send it to the system afterwards.
5. Customer data. Check the tax numbers (NIP) and details of regular customers in your software, because an invoice with a wrong NIP will not reach the right place.

Do you also have to receive invoices through KSeF?

Yes. Invoices from other businesses go to KSeF regardless of whether you already have to issue invoices in it yourself. So it is worth having access to the system earlier, if only to see your cost invoices.

Frequently asked questions

Can I start using KSeF before 2027?

Yes, you can issue invoices in KSeF voluntarily already now. It is a good way to practise the process before it becomes mandatory.

What about invoices to private individuals?

Invoices to consumers do not have to go to KSeF and are not counted towards the PLN 10,000 limit.

Who can help me implement KSeF?

We help our clients move to KSeF: we set up access rights, choose the software and agree an outage procedure. Write to us and we will do it before the deadline.