Poland raises KSeF exemption threshold to 10,000 PLN monthly in 2026
Polish taxpayers with monthly gross sales under 10,000 PLN can issue invoices outside KSeF from April through December 2026. Cash register sales and undocumented revenue do not count toward the limit.
Poland has set a 10,000 PLN monthly gross sales threshold for KSeF exemption in 2026. Taxpayers below this limit may issue paper or e-invoices outside the KSeF system from April 1 to December 31. Only invoices that would normally require KSeF registration count toward the threshold.
Poland’s KSeF e-invoicing system will offer a temporary exemption for smaller taxpayers in the second half of 2026. Businesses with monthly gross sales of 10,000 PLN or less may issue invoices outside KSeF from April 1 to December 31, 2026.
How the threshold is calculated
The 10,000 PLN limit applies to gross amounts from invoices issued in a given calendar month. Once a taxpayer exceeds this amount in any month, KSeF invoicing becomes mandatory for the remainder of that period.
Several categories of sales do not count toward the exemption limit:
- Cash register invoices
- Receipts up to 450 PLN treated as invoices
- Invoices issued on request for non-taxpayers
- Simplified invoices or other documents allowed outside KSeF
- Sales documented only by cash register reports
- Undocumented sales
Only invoices that would otherwise be required to go through KSeF are included in the calculation. This means the threshold applies only to transactions that fall within KSeF’s normal scope.
What happens after the limit is crossed
Once a taxpayer’s monthly invoiced sales exceed 10,000 PLN, KSeF invoicing applies for all subsequent invoices in that month. The exemption resets each calendar month, so a business that crosses the threshold in May would return to exemption status in June if sales fall back below the limit.
Taxpayers should track gross invoice amounts carefully throughout each month to know when they have reached the threshold and must switch to KSeF.