Who will not have to issue invoices to KSeF?

Who will not be subject to the obligation to issue invoices to KSeF?

With the introduction of the National e-Invoice System, tax-exempt activities will no longer have to be documented with invoices. An invoice should be issued only in the event of a request or request from the service recipient or if the service provider itself needs to document a given economic event with an invoice.

The exclusion from KSeF will apply to foreign taxpayers. We assign the status of a foreign taxpayer to an entity that does not have a registered office or permanent place of business in the territory of the Republic of Poland. Even if they issue a Polish invoice, it will not be subject to the obligation to issue it through the KSeF system.

An entity that does not have its registered office in the territory of the Republic of Poland, but has a permanent place of business, is also considered a foreign taxpayer. If an invoice is issued by a branch other than the one present in Poland, it will also not be subject to the obligation to issue it through the KSeF system.

The exclusion also extends not to the entities themselves, but also to the type of transactions made. The following activities will not be subject to invoicing in KSeF:

– settled under the non-EU One Stop Shop procedure;

– distance sales of imported goods;

– occasional road transport of passengers.

Additionally, the obligation will not apply to invoices issued to consumers, i.e. natural persons who do not run a business or run a business but who participate in a given transaction not as a representative of the business, but as a natural person. Enterprises transacting with companies and consumers will therefore be forced to use “hybrid” activities – issuing invoices both in and outside KSeF, depending on the contractor.

Who will join KSeF at the beginning of 2025?

The entities that will be forced to join the KSeF from January 1, 2025 are taxpayers:

– exempt from VAT

– benefiting from the exemption for small entrepreneurs

– performing only VAT-exempt activities

– issuing invoices using cash registers

– they issue the so-called simplified invoices

Competences of the Minister of Finance in the field of KSeF

However, the regulations do not exhaust the catalog of subjective and objective exclusions from the KSeF. This is related to granting the Minister of Finance the competence to specify other cases of exclusions in the implementing provisions of the Act. Therefore, at the moment it is impossible to determine what other invoices will not be subject to the obligation to issue in KSeF.