Final executive acts for KSeF in Poland has been released

The act on the exemptions from KSeF, published in the Official Journal on December 9, 2026, defines cases where invoices do not need to be issued via KSeF: 

• Motorway tolls (receipt with NIP treated as an invoice) 

• Passenger transport (ticket treated as an invoice) 

• Air traffic control and supervision (route charges) 

• Financial and insurance services exempt from VAT (simplified invoices) 

• Self-billing by…