# KSeF from 1 January 2027 for small businesses: what changes and what to do

By Rotomal team · Updated 2026-10-29 · Part of [Gotowi na KSeF](https://rotomal.com/en/ksef-certyfikat/)

**Short answer:** Poland's exemption for the smallest businesses ends on 31 December 2026. In 2026 invoices could still be issued outside KSeF if the month's total sales including VAT on them did not exceed 10,000 zł; from January every invoice covered by mandatory KSeF is issued in the system. Invoices to consumers are not covered by mandatory KSeF, and invoices your suppliers issue in KSeF have reached you through the system since 1 February 2026. Before January, log in to the free KSeF taxpayer app (Aplikacja Podatnika KSeF), give your accountant permissions and issue a test invoice.

## Who the 10,000 zł exemption covered

From 1 April to 31 December 2026 a taxpayer could issue paper or electronic invoices outside KSeF if the total sales including tax documented by those invoices in a given month did not exceed 10,000 zł (Article 145m of the VAT Act). It was used mainly by sole traders and micro businesses with a few invoices a month.

The Ministry of Finance's own example: a florist issues three invoices a month of 1,500 to 2,500 zł each. In 2026 she could use the exemption if the monthly total stayed within the limit; from 1 January 2027 KSeF applies to her in full.

Invoices issued with cash registers may also stay outside KSeF until 31 December 2026.

## How the 10,000 zł limit is counted

The limit is counted separately for each month, by the invoice's date of issue, as a gross amount (including VAT). Only invoices that would otherwise have to be issued in KSeF count towards it.

| Situation | Counts towards the limit? |
| --- | --- |
| Invoices to businesses covered by mandatory KSeF | Yes, the value including VAT |
| Consumer invoices (to private individuals) | No, they are not covered by mandatory KSeF |
| Sales to private individuals documented only with a cash register | No |
| Cash-register invoices and receipts up to 450 zł treated as simplified invoices | No |
| Sale on 5 April 2026, invoice issued on 7 May 2026 | Yes, towards May's limit (date of issue counts) |

Once the limit is exceeded, the invoice that crossed it and every later invoice must be issued in KSeF. Lower sales in a later month no longer change that.

## What changes on 1 January 2027

| Date | What | Status on 29 October 2026 |
| --- | --- | --- |
| 1 February 2026 | Businesses with 2024 sales above 200 million zł (including VAT) issue in KSeF; invoices issued in KSeF are received through the system | In force |
| 1 April 2026 | The obligation to issue in KSeF extends to all other taxpayers | In force |
| 31 December 2026 | End of the 10,000 zł exemption and of the cash-register invoice exception | Set by the law in force |
| 1 January 2027 | KSeF mandatory for all businesses; under current rules penalties for KSeF errors can be imposed from this date | Set by the law in force |
| 31 December 2027 | A draft law postpones penalties for KSeF errors until this date | Draft adopted by the Council of Ministers on 20 October 2026 (Sejm print no. 3245); after its first reading on 21 October 2026 the Sejm sent it to the Public Finance Committee; not yet law |

KSeF tokens do not expire at the end of 2026. The Ministry of Finance decided to keep them indefinitely and says the KSeF regulation will be amended. Some pages, including the description of the KSeF 2.0 taxpayer app, still show 31 December 2026 next to tokens.

## What to do before 1 January 2027

- Log in to the KSeF 2.0 taxpayer app (https://ap.ksef.mf.gov.pl). A sole trader has access straight away with a trusted profile (Profil Zaufany) or a qualified signature: KSeF assigns owner permissions automatically, with no ZAW-FA notification.
- A company without a qualified electronic seal files the ZAW-FA notification naming a person with permissions; that person can then give access to others.
- Choose a tool: the free taxpayer app, e-mikrofirma, or invoicing software connected to KSeF.
- Give your accountant or accounting firm permissions (steps below).
- Issue a test invoice in the test or demo version of the taxpayer app and check that it passes validation and gets an official receipt (UPO).
- Decide what you do when KSeF is down: marking invoices issued in offline modes requires a type 2 KSeF certificate.

## How to give your accountant access to KSeF

Your accountant should not log in with your trusted profile. In KSeF you give them their own permissions, either as a person or as an accounting firm. The Ministry of Finance confirms that you do not need to grant permissions to each employee of the firm separately: you can grant them to the firm as a whole.

- Log in to the KSeF 2.0 taxpayer app as the business owner or a person allowed to manage permissions.
- In permissions management, choose to grant a permission to a person or to an entity, meaning the accounting firm.
- Select the scope: viewing invoices, so purchase invoices reach the accountant; issuing invoices, if they invoice on your behalf; managing permissions and granting further permissions only when truly needed.
- Save and ask your accountant to confirm they can see your invoices.

The Ministry of Finance publishes video tutorials on the KSeF 2.0 taxpayer app page, in Polish, including one on granting permissions to issue and view invoices and one on granting permissions to a natural person.

## Free taxpayer app or paid software

For a few invoices a month the Ministry of Finance's free tools are enough. Paid software makes sense when you issue many invoices or want invoicing, stock and payments in one place.

| Tool | Price | What it does | Notes |
| --- | --- | --- | --- |
| KSeF 2.0 taxpayer app (Ministry of Finance) | Free | Issue, receive and view e-invoices, manage permissions, request KSeF certificates | Log in with a trusted profile, qualified signature or electronic seal; a KSeF certificate cannot be used to log in to it |
| e-mikrofirma (e-Urząd Skarbowy) | Free | Invoicing integrated with KSeF, purchase invoices moved into VAT records without retyping | Log in through login.gov.pl or mObywatel, not with tax data |
| Fakturownia, Micro plan | 0 zł net per month | 3 sales documents a month, KSeF integration | Paid plans (Start, Standard, Pro, Pro Plus) have no limit on sales documents; current prices on the price list |

Fakturownia's price list checked on 29 October 2026. The Ministry's KSeF guidance pages are in Polish.

## When it is worth having it set up for you

You can do every step in this guide yourself, for free. Gotowi na KSeF helps if you would rather do it in one video call, in English or Polish: we check from when you must issue in KSeF, grant your accountant's permissions with you, connect the taxpayer app or your software, issue a test invoice and leave a written summary. You always log in yourself, and prices start at 79 zł, one-time.

## FAQ

### Can I keep issuing paper invoices after 31 December 2026?

Not for invoices covered by mandatory KSeF. The 10,000 zł exemption and the cash-register invoice exception apply until 31 December 2026. Consumer invoices are not covered by mandatory KSeF.

### I went over the limit in May and sold less in June. Can I go back to invoicing outside KSeF?

No. According to the Ministry of Finance, the invoice that crossed the limit and every later invoice must be issued in KSeF, and lower sales in a later month no longer matter.

### Will my KSeF token stop working on 1 January 2027?

No. The Ministry of Finance decided to keep tokens indefinitely. A type 1 KSeF certificate is for authentication and a type 2 certificate for marking offline invoices; you cannot log in to the taxpayer app with a certificate.

### Do KSeF penalties start on 1 January 2027?

Under current rules, penalties for KSeF errors can be imposed from 1 January 2027. On 20 October 2026 the Council of Ministers adopted a draft law postponing them to 31 December 2027; on 29 October 2026 it has had its first reading in the Sejm (21 October) and still has to pass the remaining stages in parliament. It does not postpone the obligation to issue invoices in KSeF.

### Do I need paid software for KSeF?

No. The Ministry of Finance provides the KSeF taxpayer app and e-mikrofirma for free. Choose paid software if you need more than issuing and receiving invoices.

### Is this guide tax advice?

No. It describes the rules from the Ministry of Finance's pages as they stood on 29 October 2026. For your business, your accountant or tax adviser has the final word.

## Sources

- Ministry of Finance, KSeF: Od kiedy trzeba wystawiać faktury w KSeF (from when invoices must be issued) https://ksef.podatki.gov.pl/od-kiedy-trzeba-wystawiac-faktury-w-ksef/
- Ministry of Finance, KSeF: Poniżej 10 000 zł (questions and answers on the limit) https://ksef.podatki.gov.pl/ponizej-10-000-zl/
- Ministry of Finance, KSeF: legal basis and key dates https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/
- Ministry of Finance, KSeF: KSeF certificates https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/certyfikaty-ksef/
- Ministry of Finance, KSeF: KSeF 2.0 questions and answers https://ksef.podatki.gov.pl/pytania-i-odpowiedzi-ksef-20/
- Ministry of Finance, KSeF: step by step for sole traders and SMEs https://ksef.podatki.gov.pl/krok-po-kroku-jdg-i-msp/
- Ministry of Finance, KSeF: step by step for accountants https://ksef.podatki.gov.pl/krok-po-kroku-ksiegowi/
- Ministry of Finance, KSeF: KSeF 2.0 taxpayer app https://ksef.podatki.gov.pl/aplikacja-podatnika-ksef-20/
- Ministry of Finance, KSeF: taxpayer app and other tools https://ksef.podatki.gov.pl/aplikacja-podatnika-ksef-i-inne-narzedzia/
- gov.pl, Ministry of Finance: Council of Ministers backs postponing KSeF penalties (20 Oct 2026) https://www.gov.pl/web/finanse/rada-ministrow-za-odroczeniem-kar-za-bledy-w-ksef-i-przedluzeniem-odwrotnego-obciazenia-vat
- Sejm of the Republic of Poland: legislative process for print no. 3245 (KSeF penalty postponement) https://www.sejm.gov.pl/Sejm10.nsf/PrzebiegProc.xsp?nr=3245
- Fakturownia: price list https://fakturownia.pl/cennik

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