The PLN 10,000 monthly KSeF limit in 2026

A short guide to Poland's temporary 2026 KSeF exception – the PLN 10,000 gross monthly sales threshold, who is covered and the date the relief ends.

This note covers one thing only: the temporary 2026 exception that lets taxpayers required to issue structured invoices use other invoice forms as long as their documented sales in a given month stay within PLN 10,000 gross. It complements the general guide to the scope of mandatory KSeF. Receiving mechanics and edge cases that the cited sources do not describe are left to their dedicated guides.

What the exception says

Until the end of 2026, taxpayers required to issue structured invoices may issue electronic or paper invoices if the total value of sales (VAT included) documented by the invoices they issue in a given month is less than or equal to PLN 10,000. The Ministry of Finance describes the measure as a facilitation running to the end of 2026 and calls the provisions that introduce it episodic provisions of the VAT Act – a solution limited in time from the outset.

Who is covered

The exception is addressed to taxpayers required to issue structured invoices, i.e. those within the mandatory KSeF regime. That obligation starts in stages:

1 February 2026 for taxpayers whose sales (VAT included) exceeded PLN 200 million in 2024,
1 April 2026 for the remaining taxpayers.

Issuing and receiving must be kept apart. Receiving invoices through KSeF is mandatory from 1 February 2026; the mechanics of receiving are outside the scope of this text.

Note also that invoices to natural persons not conducting business may be issued in KSeF voluntarily – the choice belongs to the issuer. The monthly PLN 10,000 limit therefore matters mainly for invoices that would otherwise have to be issued in KSeF.

How the threshold is measured

The test is monthly and gross: it uses the total value of sales including VAT documented by the invoices issued in a given month, and the condition is that this amount is less than or equal to PLN 10,000.

The same PLN 10,000 gross figure also appears in the start rules: taxpayers whose sales documented by invoices for monthly periods do not exceed PLN 10,000 gross have no obligation to issue invoices in KSeF until the end of 2026. That is a separate use of the same amount – it decides whether the obligation arises at all, not which form an invoice may take in a given month.

When the exception ends

Both sources say the simplification applies until the end of 2026. They give no later date and do not describe what happens if the limit is exceeded during the year, so those points need separate checking.

What the exception does not cover

Receiving invoices – the KSeF receiving obligation is described separately.
Other temporary facilities, such as issuing invoices until the end of 2026 using cash registers and fiscal receipts treated as invoices, including receipts with the buyer's NIP up to PLN 450 (EUR 100) treated as simplified invoices – separate rules and separate materials.
Exclusions from the obligation to issue structured invoices (status of the parties to the transaction, special procedures, etc.) – covered by the general guide to the scope of mandatory KSeF.

Sources

This is proposed editorial material based on the cited sources; it is not tax advice.