Invoices from the KSeF from the largest companies will have to be collected by companies and business clients who buy, for example, fuel or subscriptions to telephone calls and the Internet for their business purposes.
From February 1, the largest entities will be obliged to issue invoices to KSeF. There are 4,213 of them in total. Their clients, who are VAT payers (also exempt), will have to collect invoices from KSeF.
This obligation does not apply to consumer invoices (although you can issue invoices to KSeF voluntarily). The same applies to foreign invoices (they must be issued in the form agreed with the foreign contractor).
However, there are exceptions to the rule of issuing invoices in KSeF. We checked how invoices will be issued by some of the largest entities, such as Orlen, PGNIG (myOrlen), ENEA, Energa, Orange, T-Mobile, Play, Castorama and others, and what this means for their customers, i.e. those purchasing fuel, gas, electricity, telecommunications services, the Internet, construction goods, etc. for the company.
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Who must issue invoices to KSeF and what possibilities are provided for in the regulations
The obligation to issue invoices in KSeF will come into force in stages: from February 1, 2026 for companies with sales above PLN 200 million (including VAT) in 2024, and from April 1, 2026 for others.
Everyone must receive invoices from KSeF from February 1, 2026.
It should also be remembered that the regulations provide for deferrals when it comes to issuing invoices to KSeF.
Only from January 1, 2027, so-called entities must issue invoices to KSeF. digitally excluded, i.e. whose gross sales documented with invoices do not exceed PLN 10,000. PLN per month.
By the end of 2026 you can also:
— issue invoices using fiscal printers,
— issue cash register receipts with the buyer's NIP up to PLN 450 (these are the so-called simplified invoices).
The largest entrepreneurs will issue invoices from February 1
Some of the largest entities have already issued announcements informing contractors how they will be able to collect invoices from February 1. Everyone emphasizes several elements:
— the customer will not receive notification from KSeF about receiving the invoice,
– the appearance of invoices will change – the current form will be replaced by a structured invoice (will be consistent with the KSeF formula, i.e. the so-called schema),
— some companies will issue visualizations of invoiceson which it will be Id_KSeF, i.e. the invoice number in the KSeF system and the QR code that will provide access to the invoice in KSeF.
For example:
— Orlen it will issue invoices in KSeF, but it will also be possible to obtain a fiscal printout of the invoice at the gas station (this is to be the case at least until April 1, 2026);
— Energa Obrót will be issued to all enterprises and institutions invoices only via KSeF;
— ENEA — all companies (regardless of whether you are a micro, small, medium or large entrepreneur) and institutions will issue and make available invoices via the National e-Invoice System (KSeF). Invoices issued from February 1, 2026 for companies and institutions will no longer be delivered in paper form. The company will continue to provide the e-invoice service in eBOK and the Moja Enea application, providing detailed settlement in the current form;
— IKEA — all invoices for entrepreneurs, including corrective invoices, from February 1, 2026 will be issued only in KSeF. Entrepreneurs will have the opportunity to receive an invoice visualization to the indicated e-mail address after its issuance in KSeF, if they consent to it at any time (e.g. when placing an order or issuing an invoice), and upon request in the store, in the customer service department, they may receive a printout of the invoice visualization after its issuance in KSeF. We received these explanations from the IKEA press office;
— Play — invoices for all business customers will be issued in a structured form (XML format and sent to the National e-Invoice System (KSeF), but the company will continue to send the invoice visualization along with the mandatory telecommunications list in the current form – by e-mail or on paper – similarly to sending invoices before January 31, 2026;
— T-Mobile — invoices to business customers (non-consumer entities) will be available directly in the KSeF system, and the company will no longer send them by e-mail or in paper form. Other documents will continue to be made available in the form agreed with the client to ensure full transparency and comfort in settlements. The company will provide visualizations of invoices and service lists in the self-service system;
— Orange — invoices for all customers with Orange Tax Identification Number will be available only in the National e-Invoice System (KSeF), but the company will still send invoice visualizations. Orange will send the visualization to the e-mail address provided for sending the invoice. It will contain Id_KSeF, i.e. the invoice number in the KSeF system and a QR code that will provide you with access to the invoice in KSeF and data verification;
— Castorama will issue invoices in KSeF, but the company will additionally provide its visualization (e.g. PDF) or a QR code that will allow you to identify the invoice in the KSeF system. Thanks to this, the buyer-entrepreneur will have access to the content of the invoice without having to log in to the KSeF system;
— Leroy Merlin — it will issue a structured invoice to business customers using the National e-Invoice System (KSeF). The data contained in the structured invoice will be sent to the customer's e-mail address provided in the Account. However, for consumers, with the exception of collection in the store, the company will issue and make available electronic invoices (issued outside KSeF).
Of course, the above companies are only a small part of the companies that will have to issue invoices to KSeF. These examples alone show that their clients will also receive information about invoices either in the form of visualizations or in applications.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
