The mandatory KSeF was planned gradually. The largest taxpayers are already using it, and small and medium-sized entrepreneurs will issue invoices in the system from April 1. The smallest entrepreneurs are last in line. If in a given month the total sales including VAT on invoices do not exceed PLN 10,000. PLN, is a taxpayer up to As of December 31, 2026, it may issue invoices outside KSeF (paper or electronic). – This facilitation is intended to facilitate a smooth transition to the new system – argues the Ministry of Finance.
— Only in theory, the limit is 10,000. PLN is easy to count. The Ministry of Finance says one thing and the regulations say another, says Dominik Szlęzak, senior consultant at the BTTP law firm.
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Limit 10 thousand PLN What should be included in it?
As it turns out from explanations of the Ministry of Finance published on the KSeF website (https://ksef.podatki.gov.pl/pytania-i-odpowiedzi-ksef-20/) up to the limit of 10 thousand PLN should only include sales from invoices issued in KSeF, so for which there are no exceptions or episodic provisions allowing their issuance outside the KSeF.
“Only the value of those invoices for which the taxpayer is obliged to issue them to KSeF is included in the limit of PLN 10,000,” says the Ministry of Finance.
Therefore, the limit does not include:
— sales value to consumers (natural persons who do not conduct business activity documented only using a cash register), and – the so-called consumer invoices. They are excluded from the KSeF – both until the end of 2026 and later.
So if you sell a lot to consumers and little to other businesses, your total sales could be $30,000. PLN and more, as long as sales to companies are within the limit of PLN 10,000. zloty.
As Dominik Szlęzak says, following the reasoning of the Ministry of Finance, up to the limit of PLN 10,000. PLN should also include the sale of services taxed outside Poland (e.g. export of services of a Polish IT specialist providing services to a buyer from the USA) – because the sales in this respect will be documented in the KSeF.
— As a result, in relation to consumer invoices, the Ministry of Finance interprets the regulations more favorably for small entrepreneurs than stipulated in the regulations – after all, it is a sale documented by an invoice and it is difficult to find support directly in the provisions for the request not to include it in the limit of PLN 10,000. zloty. At the same time, they are also harmed by this way of interpreting the Ministry of Finance, says the expert.
— For example, entities providing services to foreign clients settled under the so-called export of services – invoices in this respect will be sent to KSeF, but they do not fall under the concept of “sales” defined in the VAT Act, so in my opinion they should not be included in the limit of PLN 10,000. PLN, and following the position of the Ministry of Finance, they should be included in this limit – says Dominik Szlęzak.
Like the 10,000 limit. PLN is defined in the VAT Act
Pursuant to the VAT Act (Article 145m(1)), the limit is PLN 10,000. PLN refers to “sales value along with the tax amount”.
The provision reads as follows: “In the period from April 1, 2026 to December 31, 2026, taxpayers obliged to issue structured invoices may issue electronic invoices or invoices in paper form, if the total sales value including the tax amount for these taxpayers, documented by these invoices issued in a given month, is less than or equal to PLN 10,000. zloty”.
— As defined (Article 2(22) of the VAT Act) the sale should therefore include paid delivery of goods and paid provision of services within the territory of the country, export of goods and intra-Community delivery of goods – says Dominik Szlęzak.
According to the expert, the regulations indicate that up to the limit of PLN 10,000. zloty all types of sales documented with paper or electronic invoices should be included.
— I understand that the provision can be interpreted in many ways, but The position of the Ministry of Finance does not result directly from the regulations. This is one of the possible interpretations, it can only be defended on the basis of the so-called systemic interpretation – comments Dominik Szlęzak.
The expert also points out that the VAT Act also has another limit – the subjective exemption (up to PLN 240,000 in sales per year) – and the regulations clearly specify which categories of sales are not included in it. As a result, since the provision relating to the limit of PLN 10,000 PLN (Article 145m(1)) no exclusions are indicated, the limit should cover all types of sales documented with paper or electronic invoices.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
