The Ministry of Finance and Economy is finalizing work on four implementing decrees concerning the functioning of the National e-Invoicing System (Pol. “KSeF”).
According to the ministry:
The decrees specify, m.in: the rules for using the KSeF, including the template of the ZAW-FA notification, cases in which there is no obligation to issue structured invoices, the rules for issuing simplified invoices, or the detailed data that should be included in the JPK_VAT with the declaration.
Decree of the Minister of Finance and Economy of 7 December 2025 on cases in which there is no obligation to issue structured invoices (Journal of Laws, item 1740)
The decree specifies cases in which there is no obligation to issue invoices in KSeF. They concern:
- provision of toll motorway services, documented by a receipt with a tax identification number recognized as an invoice;
- the provision of passenger transport services, and these services are documented by tickets considered as invoices;
- provision of air traffic control and surveillance services for which en-route charges are charged and documented by invoices;
- financial and insurance services exempt from VAT, documented by simplified invoices with a narrower scope of data;
- invoices issued as part of self-invoicing by a buyer who is a so-called foreign entity, if this buyer does not have a tax identification number;
- invoices issued by the buyer as part of self-invoicing, to which the buyer was authorised by a taxpayer who is a so-called foreign entity, if the taxpayer does not have a tax identification number (NIP).
This decree is of a special nature and defines some of the above-mentioned cases of supplies of goods or services, the appropriate method of documentation of which allows for exemption from the obligation to issue structured invoices.
Decree of the Minister of Finance and Economy of 7 December 2025 amending the decree on issuing invoices (Journal of Laws, item 1742)
The Decree adapts to the KSeF the rules for issuing simplified invoices by taxpayers exempt from VAT and simplified invoices documenting transactions exempt from VAT.
From 1 February 2026, taxpayers will provide their NIP on simplified invoices that will be issued in the KSeF. The issuer’s NIP is necessary to fulfil the obligation to issue invoices in KSeF. The rule will continue to apply that in the case of simplified invoices issued outside the KSeF, e.g. for the benefit of a consumer, the taxpayer will not be obliged to provide this number.
The buyer’s tax identification number, if used, will be indicated on the simplified invoice
Decree of the Minister of Finance and Economy of 12 December 2012 on the use of the National e-Invoicing System (awaiting publication).
The Decree regulates in detail the rules for the use of the National e-Invoicing System (KSeF), including:
- the types of authorisations to use the system and the procedures for granting and receiving them, including the template notification (ZAW-FA);
- user authentication methods, technical requirements and how the identity of the invoice issuer is confirmed (e.g. using a certificate);
- the scope of data needed to access invoices in the system without additional authentication;
- rules for marking invoices sent to KSeF and made available outside the system, so as to ensure their verification, authenticity and integrity of content;
- procedures related to invoices with attachments – from notifying the intention to issue them, through confirmation of possibilities, to technical requirements;
- technical requirements for all processes related to issuing and sending invoices in KSeF.
The indicated principles are reflected in the KSeF technical documentation made available by the Ministry on the website of the Ministry of Finance, available at the link: Support for integrators.
Decree of the Minister of Finance and Economy of 12 December 2025 amending the decree amending the decree on the detailed scope of data contained in tax returns and records in the field of value added tax (awaiting publication).
The assumptions contained in the decree are based on providing the KSeF number JPK_VAT the sales and purchase records and allow for the inclusion in this register of invoices issued/received outside the KSeF and other evidence than invoices for which the relevant designations will apply (KSeF node):
- OFF – an invoice referred to in Article 106nf of the Act, which does not have an identification number in the National e-Invoice System as at the date of submission of the records,
- BFK – electronic invoice or paper invoice,
- DI – proof other than an invoice issued via KSeF.
Providing the KSeF number will apply to invoices issued in KSeF regardless of the mode of their issuance and transmission to KSeF (offline 24, failure, unavailability of the system) – as at the date of submission of the JPK_VAT with the declaration.
At the same time, the Ministry specifies that:
- The Decree does not provide for the requirement to correct the sales/purchase records by supplementing the KSeF number of invoices that have not been assigned this number as of the date of sending the records. An exception is the obligation to make a correction, only if invoices included in the sales records issued offline24 obtain a KSeF number after submitting the JPK_VAT with the declaration. However, it should be assumed that cases when the deadline for submitting the JPK_VAT with the declaration coincides (by the 25th day of the following month) with the failure to obtain a KSeF number for invoices issued offline24 (by the 15th day of the following month) will be sporadic;
- The decree applies to records of JPK_VAT with a declaration submitted for settlement periods from 1 February 2026.
