Polish Ministry of Finance Publishes Draft Act on KSeF Exemptions
Poland publishes a draft act defining exemptions from mandatory KSeF e-invoicing, clarifying out-of-scope transactions and rules for voluntary self-billing.
On November 18, 2025, the Polish Ministry of Finance released a draft act defining exemptions from mandatory e-invoicing via KSeF. The proposal clarifies which transactions will fall outside the scope of compulsory KSeF usage once the mandate comes into force.
Key Exemptions Clarified
The draft specifies that transactions documented with invoices containing less information than required under Article 106e of the VAT Act will not be subject to mandatory KSeF processing. These cases are further defined in regulations issued under Article 106o of the VAT Act.
However, the Ministry confirms that structured invoices, including those issued for VAT-exempt financial transactions, may still be submitted through KSeF voluntarily, provided they include all mandatory data elements required by Article 106e.
Self-Billing for Foreign Entities
The draft also confirms that voluntary self-billing will be allowed for foreign entities holding an EU VAT number. This option is limited strictly to intra-community supplies of goods, in line with earlier announcements.
The draft act is subject to further legislative review before final adoption.
