New Implementing Regulations for KSeF

Below are the most important points you should know now:

1. When is it not required to issue invoices in KSeF? – List of exemptions

The regulation dated December 7, 2025 (Journal of Laws 2025, item 1740) specifies a closed set of cases where taxpayers are not required to use KSeF. Exemptions include, among others:

• toll payments for motorway travel,
• tickets for passenger transport documented by a single-use ticket invoice,
• selected financial and insurance services documented by simplified invoices,
• specific cases of self-billing by foreign entities without a Polish tax ID (NIP).

It also clarifies that a foreign buyer may issue an invoice in KSeF for intra-Community supply of goods (WDT) if they use an EU VAT number.

2. Simplified invoices – new rules in KSeF

The second regulation (also dated December 7, 2025, Journal of Laws 2025, item 1742) introduces an important change: starting February 1, 2026, simplified invoices issued in KSeF must include the issuer’s NIP.

For simplified invoices issued outside KSeF, primarily for consumers, current rules remain unchanged – no obligation to show the seller’s NIP.

The buyer’s NIP will be used if the buyer provides it.

3. Using KSeF – rules, authorizations, and authentication

The regulation dated December 12, 2025 (Journal of Laws 2025, item 1815) comprehensively governs how businesses will use KSeF. It covers, among others:

• types of system authorizations and procedures for granting/revoking them,
• template for notification ZAW‑FA(3),
• user authentication methods, including the use of certificates,
• marking invoices shared outside KSeF to confirm authenticity,
• rules for invoices with attachments,
• technical requirements for issuing and transmitting documents in the system.

In practice, this regulation sets the technical “operating framework” for KSeF on a daily basis.

4. JPK – new codes and KSeF number in records

The last regulation (also dated December 12, 2025, Journal of Laws 2025, item 1800) adapts JPK to the realities of KSeF. Key changes include:

• obligation to show the KSeF invoice identification number (both for purchases and sales),
• new codes:
  1. BFK – electronic or paper invoice issued or received outside KSeF,
  2. DI – documents other than invoices,
  3. OFF – invoice without a KSeF identification number as of the date of record submission.
• rules for recording invoices under special modes (e.g., offline),
• clarification of obligations for correcting records.

How can we help?

If you have questions about obligations arising from KSeF or need support in implementing the e-invoicing process, please contact the Tax Advisory Department at Forvis Mazars.