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How to issue an invoice for a customer outside the EU?

An invoice for a client from outside the EU is issued in KSeF in the standard manner — in online mode or, if there is no connection, in offline24 mode with subsequent submission to the system. After the document is accepted by the system, the invoice receives a KSeF number, and a copy or preview is provided to the buyer outside the system in an agreed manner, most often in PDF format. For the recipient's convenience, the KSeF number itself or a preview with a QR code can also be sent, which allows verification of the invoice and the issuer's data.

The process is as follows: issuing an e-invoice in KSeF, receiving confirmation of acceptance with the KSeF number, providing the buyer with a PDF file or preview with a QR code, carrying out the shipment or performing the service, collecting proof of export or other required documents, and then recording the transaction in VAT and JPK records according to its nature — as an export of goods at a 0% rate upon meeting the conditions, or as a service outside the scope of VAT in Poland or taxed under special rules.

If there is no internet access at the time of issuance, offline24 mode can be used. In this case, the document is created outside KSeF but in its structure, and when provided to the buyer, it is marked with two QR codes — generating the second code requires a KSeF certificate. Such an invoice must be submitted to KSeF no later than the next business day, and after acceptance by the system, a KSeF number will be assigned, which can be shared with the client.

What is KSeF?

How to use KSeF?

What is an e-Invoice (e-Faktura)?

From when do invoices have to be issued in KSeF?

How can sole proprietors who don’t have internet access and don’t use a computer issue invoices?

Do invoices from foreign suppliers have to be reported in KSeF?

What is offline24 mode?

What is the difference between online and offline mode? What is the KSeF certificate for?

Do invoices for consumers (B2C) have to be issued in KSeF?

How to issue an invoice for a customer outside the EU?

By when must an invoice be submitted to KSeF?

Do I have to send an online invoice on the same day I issue it?

What does the system check before assigning a KSeF number?

What if I send an online invoice on 1 February but receive the KSeF number only on 2 February?

What if an invoice contains calculation errors, e.g., the total amount due is incorrect?

Will it be possible to edit an issued invoice if an error is found?

What invoice issuance modes will be available in KSeF 2.0?

What is a QR code and what is it used for?

How does a sole proprietor obtain access to KSeF?

How is the initial authorization assigned in KSeF for a taxpayer that is not a natural person?

How to submit the ZAW-FA application?

How to grant KSeF authorization for an accounting company?

How to create a KSeF certificate?

How to create a KSeF token?