At midnight on February 1, the National e-Invoice System was launched, which is ultimately intended to organize the circulation of accounting documents and become a mandatory tool for all companies. Although the system was launched at night and on a day off from work, entrepreneurs are already trying it in real situations. Mr. Marek first told us about how invoices are issued at KSeF. Now he checked what it looks like to collect purchase invoices.
See also: Logging in to KSeF 2.0 and assigning permissions. We explain the steps
What happened to the gas invoice?
— I refueled at Orlen at night, I asked for an invoice for the company, I received a printout from the cash register as usual, but I wanted to see if I would receive it in… KSeF – reports Mr. Marek.
He was convinced that after logging in, he would see an e-invoice issued by the gas station. However, this did not happen. — No invoice has appeared on my KSeF account – says. And he wonders why. The answer is simple.
Purchase invoices in KSeF
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mf.gov.pl
Expert: everything is legal
It is true that from February 1 this year Just over 4,200 of the largest companies are obliged to issue invoices to KSeF. These include, for example, giants such as Orlen, Enea, Energa, IKEA, Orange, T-Mobile, Play, Castorama, Leroy Merlin, leasing companies and many others.
However, their client will not always have to collect an invoice from KSeF, because the regulations also provide other possibilities until the end of 2026. What? This is explained by Piotr Juszczyk, chief tax advisor at inFakt.
— Pursuant to Art. 145n of the VAT Act, Orlen issues invoices using cash registers, exactly as before. This type of invoices, i.e. those issued from cash registers, are generally not included in the National e-Invoice System and will not be included in it either today or in the subsequent stages of KSeF implementation – explains Piotr Juszczyk.
This applies not only to Orlen, but also to other gas station chains, such as BP, Circle K and Shell.
Moreover, Orlen itself announced that at least until April 1 it will continue the current model of issuing invoices, i.e. outside the KSeF, directly from cash registers.
See also: These companies will issue invoices to KSeF from February 1. See how to collect them
The amount didn't matter
Mr. Marek refueled for PLN 50 and wonders whether a higher amount, exceeding PLN 450, would result in the invoice being reported to KSeF.
Piotr Juszczyk has no doubt that it is not. — Orlen probably applied the above-mentioned article. 145 n of the VAT Act, i.e. he issued an invoice using a cash register, and there are no limits here – explains Piotr Juszczyk.
And this is exactly the invoice Mr. Marek received.
Invoice from the cash register
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MT private archive
Piotr Juszczyk draws attention to other episodic recipes. According to them:
- until the end of 2026, taxpayers obliged to issue structured invoices may issue electronic invoices or paper invoices if the total sales value (including tax) documented by these invoices issued in a given month will be less than or equal to PLN 10,000;
- by the end of 2026, taxpayers obliged to issue structured invoices will be able to issue them fiscal receipts recognized as invoices (up to PLN 450).
When refueling at Orlen, you will not always receive an invoice from the giant
On the X portal, one of the users pointed out to Małgorzata Samborska, tax advisor and partner at Grant Thornton, that “the invoice from Orlen is still in PDF.”
However, it turned out that the reason was completely different. Well the invoice may also be issued by a franchisee who is not yet obliged to use KSeF. Then it can issue an invoice as before.
KSeF is a revolution that will come in stages. It launched on February 1 this year, but the real combat test will take place at the turn of March and April. In Business Insider Polska, we will explain all practical aspects of the new invoicing system.
| The mandatory issuance of e-invoices under the KSeF comes into force in stages: |
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➡️ from February 1, 2026 – for large companies with a turnover exceeding PLN 200 million per year |
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➡️ from April 1, 2026 – for other entrepreneurs |
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➡️ from January 1, 2027 – for the smallest companies with sales value on invoices up to PLN 10,000. PLN per month including VAT |
