KSeF Exemptions: Who is Exempt and Special Cases in Poland's Mandate

KSeF is mandatory for a wide range of domestic Polish B2B transactions — but not all. Understanding the exemptions is crucial: issuing a KSeF invoice when you should not, or failing to issue one when you should, both create compliance problems.

This guide explains who is exempt from KSeF, which transaction types are outside scope, and how to handle the most common special cases.

The Core Scope of KSeF

KSeF applies to VAT-registered businesses in Poland issuing invoices for domestic B2B transactions subject to Polish VAT.

To be in scope, all three of these conditions must be met:

The seller is VAT-registered in Poland (has a Polish NIP/VAT number)
The buyer is also VAT-registered in Poland
The transaction is subject to Polish VAT (domestic supply of goods or services)

If any of these conditions is not met, KSeF may not apply.

Who is Exempt from KSeF

1. Sellers who are not VAT-registered (zwolnieni z VAT)

Businesses exempt from VAT — either because their revenue is below the PLN 200,000 threshold (value threshold exemption under Article 113 of the Polish VAT Act) or because they provide VAT-exempt services — are not required to use KSeF.

Important: This does not mean they cannot use KSeF. Voluntary KSeF use is allowed for VAT-exempt businesses. However, it is not mandatory.

If your business is VAT-exempt, you can continue issuing traditional paper or PDF invoices.

2. B2C Invoices (Consumer Transactions)

KSeF applies only to B2B transactions where the buyer is a VAT-registered business. If your buyer is a consumer (osoba fizyczna nieprowadząca działalności gospodarczej), KSeF does not apply to that invoice.

For B2C receipts and invoices issued to consumers, the existing fiscal receipt (paragon fiskalny) and simplified invoice regime continues to apply.

Practical note: If a customer who made a purchase as a consumer asks for an invoice with their NIP, this converts the transaction to a B2B invoice and brings it into KSeF scope. This is a common point of confusion in retail.

3. Foreign Businesses Without Polish VAT Registration

Foreign companies that make supplies subject to Polish VAT but are not registered for VAT in Poland (using the reverse charge mechanism instead) are not obligated to submit invoices through KSeF.

However, if a foreign company does register for Polish VAT — even voluntarily — they become subject to KSeF for those transactions.

4. Intra-EU Transactions and Export Invoices

KSeF applies to domestic Polish VAT transactions only. The following are outside KSeF scope:

Intra-EU supply of goods (WNT/WDT): Invoices for intra-EU goods movements are subject to different VAT rules and are not processed through KSeF
Export invoices (non-EU): Invoices for goods exported outside the EU are not in KSeF scope
Import VAT: Import VAT is handled through customs documents, not KSeF
OSS (One Stop Shop) transactions: Invoices for B2C cross-border digital services reported through OSS/IOSS are not in KSeF scope

Note: Intra-EU transaction reporting still exists through other mechanisms (EC Sales Lists, Intrastat). KSeF is separate from these.

5. Simplified Invoices (Paragony z NIP)

A special Polish provision allows consumers to request a simplified invoice (technically a receipt with the buyer's NIP) for low-value transactions. These simplified receipts-with-NIP below a certain threshold are not subject to KSeF even if they technically serve as tax invoices.

However, the threshold and rules here are complex and depend on the specific transaction type. Consult your tax advisor for detailed guidance on fiscal receipts and their KSeF interaction.

Special Cases and Grey Areas

Foreign Companies with a Polish VAT Number (Polish VAT registration but no Polish establishment)

A foreign company that has registered for Polish VAT — for example, because it holds goods in a Polish warehouse — is subject to KSeF for its domestic Polish VAT transactions. This is a common situation for multinational e-commerce and logistics companies.

If this applies to your business, you need either:

A KSeF-integrated platform with Polish VAT support, or
An authorised representative in Poland who can manage KSeF on your behalf

Factoring Companies

When a supplier uses factoring, the factoring company purchases the invoice receivable. The original invoice is still issued by the supplier through KSeF. The factoring arrangement does not change the KSeF obligation — the seller submits the invoice through KSeF as normal, and the factor receives the KSeF reference number as part of the assignment.

Self-Billing (Samofakturowanie)

Polish VAT law allows buyers to issue invoices on behalf of sellers under a self-billing arrangement. In KSeF, self-billing is permitted: the buyer submits the invoice through KSeF using the seller's NIP and an authorised token that grants the buyer the right to issue on the seller's behalf.

Self-billing arrangements require explicit written authorisation between seller and buyer. The KSeF token for self-billing requires specific permissions.

Corrective Invoices (Faktury Korygujące)

Corrective invoices — the Polish equivalent of credit notes — are also subject to KSeF. When you need to issue a correction:

The corrective FA_VAT XML references the original KSeF reference number in the P_KSeF field
The correction is submitted through KSeF and receives its own KSeF reference number
Both the original invoice and the correction appear in the buyer's KSeF history

KSeF does not allow you to void an invoice retrospectively. If an invoice was submitted in error, a corrective invoice is the only mechanism.

Frequently Asked Questions

Q: I am a sole trader (jednoosobowa działalność gospodarcza). Do I need KSeF? A: If you are VAT-registered, yes — KSeF is mandatory for your B2B invoices. If you are below the VAT threshold and have not registered voluntarily, KSeF is not mandatory but you can use it voluntarily.

Q: I invoice both businesses and consumers. Do all my invoices go through KSeF? A: No. Only invoices to VAT-registered buyers go through KSeF. Invoices to consumers (B2C) continue to use traditional receipts or simplified invoices.

Q: My Polish customer provides both a Polish NIP and a VAT-EU number (EU number). Which do I use? A: Use the Polish NIP for domestic Polish VAT transactions. The EU VAT number (with PL prefix) is the same number, just formatted differently for EU declarations.

Q: I am a non-resident EU company selling to Polish businesses via distance selling. Am I in KSeF scope? A: If you have registered for Polish VAT (required once you exceed the Polish distance selling threshold), your B2B sales to Polish VAT-registered buyers are in KSeF scope. If you use the OSS scheme for your B2C sales and have not registered for domestic Polish VAT, those OSS transactions are not in KSeF scope.