Polish businesses are grappling with uncertainty regarding the mandatory National e-Invoice System (KSeF), particularly concerning the 10,000 zł sales threshold.
KSeF Obligation and the 10,000 zł Monthly Limit
The mandatory National e-Invoice System (KSeF) is increasingly impacting business operations in Poland. New rules regarding the obligation to use KSeF came into effect in April, but many businesses remain unclear about when they must transition to the system.
The key factor is the sales limit of 10,000 zł, but its interpretation isn’t straightforward.
Question: February Sales Exceeding the Limit
A business owner asks whether they are obligated to issue invoices exclusively through KSeF from April, despite exceeding the 10,000 zł threshold in February but having no sales in March or April.
Answer: Monthly Sales Determine Obligation
No. The obligation to issue invoices through KSeF applies only to sales exceeding the 10,000 zł limit in a given month. Exceeding the limit in February does not trigger an obligation from that month.
If the limit isn’t exceeded in April, invoices don’t need to be issued through KSeF. The obligation arises only in the month when the sales limit for taxpayers is actually exceeded, and from that month, invoices must be issued via KSeF.
The 10,000 zł Threshold: A Clear Rule
The core principle is clear: the obligation to issue invoices through KSeF applies only to businesses exceeding the 10,000 zł sales threshold in a given month – and only from the moment that limit is surpassed.
Previous months – even with higher sales – are irrelevant to triggering the obligation. For example, a business exceeding 10,000 zł in February but with no sales in March and April doesn’t automatically need to switch to KSeF in April.
Timing of Limit Exceedance is Crucial
Tax expert Marian Szałucki explains that the moment of exceeding the limit must fall within the period of the new regulations. In practice, this means that only sales exceeding 10,000 zł after April 1st trigger the obligation to use the system.
When Does the KSeF Obligation Actually Arise?
The month in which a business exceeds the sales threshold is critical. If invoices total 5,000 zł in April and 7,000 zł in May, the obligation still doesn’t arise, as the limit wasn’t exceeded in either month individually.
Only when sales exceed 10,000 zł in a single month does the rule change. From that specific month, the business must issue all invoices through KSeF.
Importantly, this obligation is not retroactive and doesn’t cover previous documents. Once it arises, the business cannot revert to traditional invoicing methods.
Calculating the KSeF Sales Limit
Correctly understanding what counts towards the 10,000 zł limit is vital. Only sales to other businesses – i.e., taxpayers – are considered.
Invoices issued to individuals not conducting business activity – consumers – are not included in this limit. This distinction significantly impacts many companies, especially those operating a mixed B2B and B2C model.
Furthermore, the limit applies to the total value of invoices in a given month, not a single transaction. Several smaller invoices can collectively exceed the threshold and trigger the KSeF obligation.
Practical Consequences for Businesses
The new regulations require businesses to continuously monitor their sales and control the moment of exceeding the limit. This is particularly important in industries with irregular income or revenue dependent on project stages, such as construction.
There are also attempts to “manage” the limit by spreading sales over time. However, experts emphasize that such actions must align with the actual transaction flow. Artificially splitting invoices solely to avoid the KSeF obligation may be challenged by tax authorities.
Technical Issues and KSeF Preparation
Implementing KSeF also presents technological challenges. Many sole proprietors don’t use advanced accounting systems. In such cases, logging into the system requires access to the e-Tax Office account.
There are also reports of access problems, especially when using a trusted profile. Consequently, using a qualified electronic signature – though paid – is increasingly recommended, as it provides greater login stability and security.
The Ministry of Finance emphasizes that KSeF aims to simplify document flow and reduce tax fraud, but the transition period requires increased vigilance and adaptation from businesses.
KSeF 2024 and Future System Changes
The current regulations are a transitional phase before the full implementation of mandatory KSeF for all businesses. According to the Ministry of Finance, the system will become universal in the coming years, regardless of sales volume.
This means that even companies currently below the 10,000 zł monthly limit will eventually need to prepare for a complete transition to e-invoicing within KSeF.
For many businesses, the current period is a time for testing and gradually implementing new solutions that will become standard in the Polish tax system in the near future.