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Entities excluded from KSeF must still receive an invoice issued in the system
- Paweł Gorzelec
- Dec 19
- 3 min read
From 2026, the National e-Invoicing System (KSeF) will become mandatory for most Polish VAT taxpayers. However, the obligation will not apply universally. Certain entities are excluded from mandatory use of KSeF, including private individuals not conducting business activity and foreign entities – both as suppliers and as customers.
This raises a practical and increasingly common question for businesses:What happens when a Polish VAT taxpayer, obliged to issue invoices via KSeF, sells goods or services to an entity that does not use the system?How should such an invoice be issued and delivered, and what additional compliance requirements must be met?
Issuing invoices to entities excluded from KSeF
As a general rule, from 2026 invoices must be issued through KSeF and made available to contractors within the system. Polish VAT regulations, however, provide for specific exceptions in transactions involving entities excluded from KSeF, such as foreign contractors.
In such cases, the taxpayer is required to perform two separate actions:
issue a structured invoice (e-Invoice) in the National e-Invoicing System (KSeF) in order to comply with statutory obligations, and
provide the invoice to the customer outside KSeF, in a form agreed with the recipient – for example as a PDF file sent by email or as a paper printout.
Importantly, issuing the invoice in KSeF alone is not sufficient. The seller must ensure that the recipient can actually use the invoice, even if they have no access to the system.
Agreement on the method of invoice delivery
The Polish VAT Act does not specify how the parties should agree on the method of providing the invoice, nor does it impose a formal requirement as to the form of such agreement. As a result:
the method of delivery is left to the discretion of the parties, and
the agreement may be contractual, operational or even based on established business practice.
From a compliance perspective, it is advisable to ensure that such arrangements are clear and, where possible, documented – particularly in cross-border or long-term business relationships.
QR codes – a key compliance requirement
Special attention should be paid to the obligation to mark invoice visualisations with QR verification codes. The purpose of this requirement is to enable verification that:
the invoice was issued in KSeF, and
it was issued by an authorised entity.
By scanning the QR code, the recipient can locate and verify the invoice in KSeF without logging into the system.
Legal basis for the QR code obligation
Pursuant to Article 106gb(5) of the Polish VAT Act (as applicable from 1 February 2026), where:
an invoice is provided in a manner other than via KSeF, or
a structured invoice is used outside the system,
the taxpayer must mark the invoice with a code enabling access to the invoice in KSeF and verification of the data contained therein.
In the case of invoices issued online and visualisations provided to recipients such as private individuals, only one QR code is required on the document.
Position of the Polish tax authorities
In an individual tax ruling issued by the Director of the National Revenue Information (KIS) on 9 April 2024 (reference no. 0114-KDIP1-2.4012.16.2024.1.SST), the authority clearly stated that:
every invoice visualisation must be marked with a QR code, regardless of whether the taxpayer expects the recipient to actually use it.
This obligation therefore also applies to international transactions, including intra-Community supplies (ICS) and exports of goods. The QR code must appear both on paper printouts and on PDF visualisations generated from the XML file and sent electronically to the contractor.
Invoice issued in KSeF vs. invoice visualisation
Taxpayers supplying goods or services to entities excluded from KSeF remain obliged to issue invoices within the system. At the same time, they are subject to an additional obligation: providing the recipient with a usable invoice visualisation that does not require access to KSeF.
In practice, this means that businesses should properly prepare their accounting processes and invoicing systems well in advance of the mandatory implementation of KSeF to ensure full compliance.