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

No, invoices issued to consumers, that is, individuals not conducting business activity, are not subject to the KSeF obligation. Both before February 1, 2026, and after that date, they remain voluntary. This means that when selling to a private individual, the invoice can still be provided in the previous form, for example on paper or as a PDF, without entering it into KSeF. The regulations confirm the voluntary nature of using KSeF in B2C relations — the system is designed for mandatory e-invoicing of B2B sales under Polish VAT regulations.

However, if the seller decides to voluntarily issue an e-invoice to a consumer in KSeF, they must ensure the consumer has access to the document outside the system, as the consumer does not have an account in KSeF. In practice, this is accomplished by providing a preview, link, or QR code. In the context of offline modes, special markings in the form of two QR codes are also provided when making the invoice available outside KSeF, which facilitates verification of the document and the issuer's identity.

It is important to distinguish consumers from entities that are not entrepreneurs but possess legal personality, such as foundations or associations. For such buyers, KSeF generally applies, because the invoice is issued to an entity identified as a taxpayer under the VAT Act, not to a consumer in the meaning of consumer law. In other words: in B2C relations with an individual not conducting business activity, KSeF remains voluntary, whereas in the case of a legal entity, the invoice should be issued in KSeF.

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?