Thousands of companies are still outside KSeF. One limit can give them peace of mind until 2027

Since February 1, 2026, the National e-Invoice System has been operating in Poland, which changes the way invoices are issued and received. The system was introduced in stages. First, it covered the largest companies, and from April 2026, it covered other entrepreneurs. However, many small businesses are still checking whether they need to immediately switch to the new invoicing model.

The Ministry of Finance has prepared explanations regarding exceptions and deadlines. They show that until the end of 2026, some taxpayers may still issue invoices outside the KSeF. This applies to those companies that meet the conditions related to the monthly sales limit on such documents.

Limit 10 thousand PLN in KSeF. Who is eligible for relief?

The National e-Invoice System is used to issue, send, receive and store structured invoices. The e-invoice is in the form of an XML file compliant with a specific template and after being sent to the system, it receives a unique number. The recipient in the system finds it in KSeF, where the document is archived for 10 years.

From February 1, 2026, the obligation covered companies that achieved sales above PLN 200 million including VAT in 2024. From April 1, 2026, the system became mandatory for other entrepreneurs. At the same time, an exception is provided for some of the smallest companies.

Limit 10 thousand PLN in KSeF. When can you issue invoices outside the system?

Until December 31, 2026, the taxpayer may issue invoices outside the KSeF, i.e. in paper or electronically, if in a given month the total value of sales including tax on such invoices does not exceed PLN 10,000. zloty. This solution is intended to facilitate the transition to the new system and give the smallest companies more time to prepare for the changes.

However, if the monthly sales value on these invoices exceeds the specified limit, the entrepreneur must move to KSeF starting from the invoice that exceeds this threshold. The Ministry of Finance emphasizes that postponing the obligation to issue invoices in the system does not change the rules for collecting them.

Limit 10 thousand PLN in KSeF and the obligations of companies in 2026

The Ministry of Finance encourages people not to postpone preparations for the KSeF until the last minute. Even if the entrepreneur takes advantage of the deferment and continues to issue documents outside the system, from February 1, 2026, invoices are received via KSeF.

However, there are doubts as to which sales should be included in the limit of PLN 10,000. PLN and which one should be omitted. This means that the total sales threshold may in practice be higher. As a result, some companies may remain outside KSeF until the end of 2026, and the obligation to issue invoices in the system will apply to them only from January 1, 2027.