Polish entrepreneurs are citing constitutional rights to avoid KSeF system, prompting a December 19, 2025 response from the Ministry of Finance.
Ministry Response
A letter dated December 19, 2025, was sent to all tax administration chambers. It was signed by Krzysztof Rogowski, director of the Department of Analysis of the National Tax Administration at the Ministry of Finance.
Constitutional Claims
The letter states that the Ministry of Finance has received numerous signals from tax offices and tax administration chambers. These indicate that entities are massively applying for exemption from the obligation to use KSeF.
The entrepreneurs are citing Article 51, Section 2 of the Polish Constitution as the basis for their exemption requests.