Invoices for fuel in Orlen after February 1. There is a new approach to KSeF
Recipients of invoices, i.e. buyers, will have to collect them from KSeF from February 1, 2026. It's about clients of the largest entities, such as electricity, gas, heat suppliers, leasing companies, etc. Of course, Orlen is one of the largest entities. Does this mean that all invoices for fuel for company cars will have to be collected from KSeF?
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What is Orlen's new approach to invoices in KSeF?
Initially, Orlen announced in a statement that from February 1, all sales invoices would be issued at KSeF, which would mean that everyone who buys fuel for business or for a company would have to collect it from KSeF. After refueling at the station, the customer would not receive any sales confirmation, because this is what KSeF's revolution is all about – electronic (structured) invoices are not issued to purchasing entrepreneurs, but sent to KSeF. From there, i.e. from the central National e-Invoice System, the buyer collects them.
However, the regulations allow for, among others: printing invoices under the current rules until the end of 2026. This is one of the exceptionswhich we reported on Business Insider.
In its new position, Orlen will state that it will take advantage of this opportunity.
“As the leader of the gas station market in Poland, we strive to ensure the highest standards and quality of service. Therefore, in response to the expectations of our customers, we decided that after February 1, fiscal invoices for business customers will be issued at stations similarly to what has been the case so far. This state of affairs will remain at least until April 1 this year, to provide our clients with greater comfort and a transition period that will allow them to better prepare and fully implement the new rules for issuing and receiving invoices,” Orlen replied to Business Insider's questions.
Orlen's new approach to KSeF means that from Sunday, February 1 (and at least until April 1) a customer who buys fuel for a company at the station will be able to get an invoice printout. Orlen will therefore enable business customers to receive traditional printed invoices at gas stations at least until April 1.
Read also: Login to KSeF. We translate step by step
What other possibilities will there be for documenting sales after the KSeF comes into force?
Let us remind you that from February 1 before issuing an invoice to KSeFso before seller will introduce it to KSeF, will also be able to issue a “transaction confirmation” to the buyer. However, this is a voluntary solution (so-called business, not legal)so sellers do not have to use it. Orlen does not plan to use this.
As Anna Mytyk, deputy director of the Goods and Services Tax Department at the Ministry of Finance, explained in an interview with Business Insider, this is, for example, a situation when the seller sells goods and issues an invoice, but it has not yet been assigned a KSeF number. “In such a case, the seller cannot issue a visualization with appropriate markings (including the KSeF number – ed.). Instead, he will be able to issue a transaction confirmation, i.e. a document confirming that an invoice has been issued for a given sale. It will contain a QR code that the buyer can scan and check whether the invoice is already in KSeF.”
A correctly generated QR code (on the “transaction confirmation”) is therefore supposed to redirect the user, the holder of such a document, to the system, to the source, i.e. to the invoice in KSeF.
In turn, after the sale, when the seller sends an invoice to KSeF and the system assigns it a KSeF number, it will be possible to issue the so-called invoice visualization. In other words, its printout (paper form) or electronic form (e.g. PDF), which will contain two additional pieces of information: a QR code and the KSeF number of the invoice. We can talk about visualization when the seller has already issued an invoice in KSeF and a KSeF number has been assigned to it.
As Anna Mytyk from the Ministry of Finance explained to us, “an invoice visualization is a reproduction of a document that is already in KSeF. So we are talking about a situation when, in B2B transactions, the seller has issued an invoice in KSeF and it is already in the system. The seller can therefore generate a QR code and additionally provide an invoice visualization, e.g. so that the buyer can show it in court or at an office. The visualization will therefore look the same as the invoice. There will be a number on it, one QR code and under this number KSeF.”
Attention! It is not possible to issue invoices in KSeF and outside KSeF (with the same data). If double invoicing occurs, the seller will have to pay double VAT to the tax office (shown on two identical invoices).
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
