The Polish Ministry of Finance and Economy has officially published the Regulation on cases in which there is no obligation to issue structured invoices, establishing the final list of transactions exempt from mandatory KSeF e-invoicing. The Regulation was signed on 7 December 2025 and published in the Journal of Laws on 9 December 2025.
What the Regulation Establishes
The Regulation specifies six categories of transactions that are exempt from the obligation to issue structured invoices through KSeF:
-
Toll motorway services documented with reduced-data invoices issued under Article 106o regulations
-
Passenger transport services (rail, road, sea, air, ferry) documented with ticket-invoices containing reduced data under Article 106o regulations
-
En-route air traffic control charges invoiced by EUROCONTROL’s Central Route Charges Office (CRCO) on behalf of the Polish Air Navigation Services Agency
-
VAT-exempt financial and insurance services under Article 43(1)(7) and (37)–(41) of the VAT Act, documented with reduced-data invoices under Article 106o regulations
-
Self-billed invoices where the buyer is not identified by a Polish NIP
-
Self-billed invoices where the supplier is not identified by a Polish NIP
The Regulation also confirms that structured invoices may still be voluntarily issued via KSeF for intra-Community supplies of goods under self-billing arrangements, where the buyer is identified by a VAT number in another EU Member State. In all other exempt cases above, taxpayers may still opt to issue the invoice via KSeF.
The Regulation enters into force on 1 February 2026, aligned with the start of the mandatory KSeF obligation for the largest taxpayers.
Business Impact
Businesses operating in the exempt categories will not be required to issue structured invoices through KSeF for qualifying transactions.
For self-billing arrangements, the exemption applies where either the buyer or the supplier lacks a Polish NIP for the transaction. However, for intra-Community supplies of goods where the buyer holds an EU VAT number, structured invoices may still be issued voluntarily through KSeF.
For future updates on Poland and similar developments in other countries, follow our Regulatory Analysis page.
