Starting April 1st, businesses fueling at Orlen stations in Poland will receive invoices only through the Krajowy System e-Faktur (KSeF) electronic system.
New KSeF Rules for Businesses at Orlen Stations
From April 1st, 2026, the method of documenting fuel purchases for businesses at Orlen stations will change. Larger taxpayers have already been required to use the National e-Invoice System (KSeF) since February, but the change will now be felt by business customers at the checkout.
End of Paper Invoices
Paper invoices printed on-site will no longer be available; documents will be accessible exclusively through the electronic system.
KSeF Implementation and Tax System Improvement
The change is a result of the nationwide implementation of the National e-Invoice System, designed to improve tax collection and standardize accounting document flow. From February 1st, 2026, companies with annual sales exceeding 200 million złoty (with VAT) were obligated to issue invoices in KSeF, and from April 1st, the system will cover the vast majority of businesses.
Orlen’s Transition to KSeF
Until now, Orlen benefited from an exception allowing for the issuance of invoices in traditional form via fiscal printers. This solution was temporary, despite the formal entry into force of the new regulations. Now, the company is fully transitioning to a KSeF-compliant model.
Transaction Confirmation and QR Codes
Businesses fueling at Orlen stations will no longer receive paper invoices or printouts from the cash register. Instead, they will receive a transaction confirmation containing a QR code, enabling access to the actual invoice in the KSeF system.
Practical Implications for Businesses
This is a significant practical change. Previously, businesses were accustomed to receiving invoices immediately, often needed for expense reports or ongoing accounting. Now, they will need to download the document from the system themselves.
In practice, the invoice is created in the cash register system, but its final form – with the KSeF identification number – is only available online. Access requires logging into the system.
Transaction Confirmation as Proof of Purchase
The transaction confirmation is not a tax invoice but a proof of purchase. However, it contains all the necessary data to identify the transaction and access the correct document.
QR Code Functionality
The QR code on the confirmation acts as a link between the purchase and the KSeF system. Scanning the code redirects the user to the corresponding invoice in the system, provided it has been previously registered in the database.
Increased Efficiency and Digital Access
This solution aims to speed up the service process at stations and reduce document printing, but it also requires greater user independence and access to digital tools.
Exemptions for Individuals and Foreign Entities
The changes do not apply to all customers. Individuals and foreign entities will continue to receive traditional paper invoices directly at the station. These documents will also include a QR code for accessing the digital version in KSeF.
This means two service models will operate in parallel: digital for businesses with a Polish NIP number and traditional for other customers.
KSeF and Tax Digitization in Poland
The introduction of mandatory KSeF is one of the largest digitization projects of the tax administration in Poland in recent years. The system aims to enable faster control of document flow, reduce tax abuse, and simplify settlements between companies.
Experts point to numerous implementation challenges. In the initial months, technical errors, integration problems with accounting systems, and user difficulties arose. Small businesses, in particular, reported a lack of preparation for the new obligations.
Therefore, the legislator provided exemptions for so-called digitally excluded entities – those with a monthly gross sales value documented by invoices not exceeding 10,000 złoty. These entities can continue to use existing solutions.
For large players like Orlen, full KSeF implementation requires adapting sales infrastructure across the country – including thousands of gas stations serving hundreds of thousands of customers daily.
Impact on Accounting Processes
The new rules will affect not only the moment of purchase but also accounting processes in companies. Downloading invoices from KSeF requires integrating accounting systems with the state platform or regularly logging in and manually downloading documents.
This represents an additional organizational obligation for some businesses. However, automating document flow may simplify settlements and reduce errors in the long run.