Simplified invoice in KSeF. When can you issue one?
Learn when invoice details can be simplified, how the PLN 10,000 limit works and how to prepare a small business for KSeF from January 2027.
Summary
You can issue a simplified invoice when the total amount payable does not exceed PLN 450, or EUR 100 if the amount is stated in euros, and the other statutory conditions are met. This gives you the option to omit certain details. You can also choose to issue an invoice with the full set of required details.
An amount of up to PLN 450 does not automatically exempt an invoice from KSeF, Poland's National e-Invoicing System. In 2026, two separate rules apply: the PLN 10,000 gross monthly limit and the exception for invoices issued using fiscal cash registers and receipts containing a Polish tax ID (NIP) that qualify as simplified invoices.
Both transitional arrangements end on December 31, 2026. Simplified invoices themselves are not being abolished: they can be issued through KSeF. On September 16, 2026, the Ministry of Finance confirmed the obligation for the smallest businesses from January 2027, despite announcing a further postponement of penalties for errors, which requires a legislative amendment.
Contents
What is a simplified invoice and what does UPR mean?
What details must a simplified invoice contain?
When must a simplified invoice be issued through KSeF?
How do you calculate the PLN 10,000 limit in 2026?
Examples of calculating the PLN 10,000 limit
What changes on January 1, 2027?
What is a simplified invoice and what does UPR mean?
You sell a service to a business for PLN 300 and want to know whether the customer's NIP is enough to identify the buyer, and whether the invoice can stay outside KSeF. These are two separate questions. The first concerns the information on the document; the second concerns the obligation to use the system. The rules below reflect Polish legislation and Ministry of Finance announcements available on September 16, 2026.
Article 106e(5)(3) of the Polish VAT Act permits an invoice with a reduced set of details when the total amount payable is no more than PLN 450, or EUR 100 if it is stated in euros. The document must contain information allowing VAT to be determined for each applicable rate. Exactly PLN 450 is within the limit; PLN 450.01 is not.
In KSeF, this invoice is identified as UPR in the FA(3) schema. This is an invoice type, not a separate method of accounting for tax. An amount below the limit does not force you to select it: an invoice containing the full set of required details for PLN 300 is also permitted.
In practice, keep the three provisions in the table separate. Simplified details, the issuer's monthly relief and the fiscal cash register exception each have different conditions. Our guide to invoice types in KSeF compares the other document types.
| Rule | What it allows | What it does not mean |
|---|---|---|
| PLN 450 or EUR 100. Article 106e(5)(3) | Omitting certain invoice details when the conditions for simplification are met. | It does not, by itself, provide an exemption from mandatory KSeF. |
| PLN 10,000 gross per month. Article 145m | Issuing invoices covered by the relief outside KSeF from April 1 to December 31, 2026, until the threshold is exceeded. | It is neither a limit on a single invoice nor a VAT exemption. |
| Fiscal cash register exception. Article 145n | Keeping invoices issued using fiscal cash registers and fiscal receipts with a NIP that qualify as simplified invoices outside KSeF until the end of 2026. | It does not automatically cover every invoice worth up to PLN 450. |
What details must a simplified invoice contain?
A simplified invoice may omit the buyer's company name or first and last name, and address. This does not apply to the seller's details. The required number identifying the buyer for tax purposes must still be included; for a typical domestic sale in Poland, this is the NIP. A tax ID and an amount alone do not make a complete invoice.
Chapter 2.10 of the KSeF 2.0 Handbook, Part II explains which omissions are permitted and the requirement to be able to determine the tax. Examples 15 and 16 in the Ministry of Finance's official sample files show two ways to record a simplified invoice for the same amount of PLN 450.
Ministry example 15: the document contains a summary of PLN 365.85 net, PLN 84.15 VAT and PLN 450 gross. The buyer is identified by NIP, without a name or address. The invoice line includes the product name.
Ministry example 16: the document gives a gross amount of PLN 450 and a VAT rate of 23% on the invoice line. This information also allows the tax to be determined. These Ministry examples illustrate different ways to record the required information.
Where several VAT rates apply, a single gross amount that is not allocated to the relevant rates is insufficient. You must retain enough information to determine the tax for each rate. The simplification removes some fields, but does not remove this information from the document.
Article 106e(6) excludes this simplification in cases including intra-Community supplies of goods, intra-Community distance sales of goods, distance sales of imported goods, sales without the buyer's required tax number, and the specific case under Article 106a(2)(a). Cross-border sales therefore cannot all be assessed in the same way. Any other annotations required for the particular transaction must also be included.
| Details | Rule for a simplified invoice |
|---|---|
| Seller's name, address and tax identifier | These are not covered by this simplification. |
| Buyer's required tax identifier | It remains mandatory. For a typical domestic transaction in Poland, this is the NIP. |
| Buyer's company name or first and last name, and address | These may be omitted. |
| Issue date, invoice number and other required dates | The simplification does not remove the need to provide them where required for the sale. |
| Product or service name and total amount payable | These must remain on the document. |
| Quantity, unit of measure, net unit price and detailed amounts | These may be omitted to the extent allowed by the Act, provided the remaining information allows VAT to be determined for each applicable rate. |
| Information allowing VAT to be determined by rate | This must be available from the invoice. The Ministry's examples show different permitted ways to record it. |
When must a simplified invoice be issued through KSeF?
A simplified invoice created in invoicing software rather than a fiscal cash register must be assessed for mandatory KSeF in the same way as other invoices. An amount of PLN 100, PLN 200 or PLN 450 does not create a separate exclusion. If the issuer and transaction are subject to the system, and no separate relief or exception applies, the document must be issued through KSeF.
Before issuing the document, work through four questions:
1. What document are you issuing? In 2026, check whether it is an invoice issued using a fiscal cash register or a fiscal receipt with a NIP that meets the conditions for a simplified invoice. These documents have their own exception under Article 145n. Simply printing an invoice from software does not make it an invoice issued using a fiscal cash register.
2. Does another exclusion apply to the issuer or transaction? Consumer invoices, for example, are not subject to mandatory KSeF. You need to assess the actual nature of the sale, not just the amount shown on the document.
3. Can you still use the PLN 10,000 relief? If the invoice would be subject to KSeF without this relief, calculate the total of the documents counted towards the limit and issued in the month. Include the planned invoice and check whether you have already lost the right to use the relief.
4. Are simplified details permitted? Separately check the PLN 450 or EUR 100 threshold, the buyer's details and the statutory exclusions. Depending on the earlier answers, the outcome may be a full or simplified invoice, issued through KSeF or outside it.
We discuss changes to receipts with a NIP after January 1, 2027 in a separate article. The comparison below covers the period until the end of 2026 and shows why the purchase amount alone does not settle the question.
| Situation in 2026 | What determines the KSeF requirement |
|---|---|
| PLN 200 invoice issued without a fiscal cash register | There is no automatic exception based on the amount. Check mandatory KSeF, separate exclusions and any entitlement to the PLN 10,000 relief. |
| PLN 200 fiscal receipt with a NIP, meeting the conditions for a simplified invoice | It may remain outside KSeF under the separate fiscal cash register exception. |
| Full invoice for PLN 1,000 issued using a fiscal cash register | It may qualify for the fiscal cash register exception. The PLN 450 threshold does not cap the amount of a full invoice issued using a cash register. |
| Invoice for a consumer | It is not subject to mandatory KSeF. This is a separate rule for consumer sales. |
How do you calculate the PLN 10,000 limit in 2026?
From April 1 to December 31, 2026, Article 145m allows invoices within its scope to be issued outside KSeF if the sales they document, including tax, do not exceed PLN 10,000 in a month. Exactly PLN 10,000 is within the limit. The provision does not add a requirement for each individual invoice to be worth no more than PLN 450.
According to the Ministry of Finance's answers about the limit, the invoice's issue date determines the month in which it is counted. Neither the payment date nor the sale date determines this. For example, an invoice issued in September for an August service is included in September's total, even if the customer pays in October.
Do not automatically count the business's entire turnover. The Ministry refers to invoices that would be subject to mandatory KSeF without this relief. Its explanations before the second stage of implementation exclude, among other things, consumer documents and invoices and receipts covered by the separate fiscal cash register exception.
Compare the total against the threshold before issuing each further invoice. The document that takes you over the limit must itself be issued through KSeF. You do not wait until the next invoice or the next month. Once this relief is lost, lower sales in the following month do not restore it; other exclusions are still assessed separately.
Being VAT-exempt or operating as a sole trader does not, by itself, exempt you from KSeF. The relief concerns issuing documents: businesses already need to be able to receive their suppliers' invoices through KSeF in 2026. Our guide to KSeF for small businesses covers the wider preparations.
| Document or sale | Count towards PLN 10,000? | Reason |
|---|---|---|
| Business-to-business invoice that would be subject to KSeF without Article 145m | Yes | It falls within the scope of the monthly relief. |
| Simplified invoice issued without a fiscal cash register that would normally be subject to KSeF | Yes | Simplified details do not constitute a separate exclusion from the system. |
| Invoice issued using a fiscal cash register and covered by Article 145n | No | It has its own transitional exception. |
| Fiscal receipt with a NIP that qualifies as a simplified invoice | No | It is covered by the separate fiscal cash register exception. |
| Consumer invoice or consumer sale documented only by an ordinary receipt | No | It is not an invoice subject to the obligation being assessed. |
| Invoice covered by another exclusion from KSeF under the Act or implementing regulations | No | The basis for issuing it outside KSeF is not the PLN 10,000 limit. |
Examples of calculating the PLN 10,000 limit
These examples illustrate how the limit is calculated. All amounts are gross. They assume domestic business-to-business sales in Poland, no other exclusions and a valid entitlement to the relief before the described threshold crossing.
Two situations are particularly easy to confuse: a PLN 200 invoice that takes you over the monthly limit, and a PLN 5,000 invoice that does not. The first may require KSeF even though simplified details are permitted. The second cannot use the simplification based on the PLN 450 threshold, but may still lawfully be issued outside the system.
If you exceed the threshold in September and issue invoices for only PLN 3,000 in October, you cannot return to the relief under Article 145m. Tracking the monthly total therefore needs to go hand in hand with recording whether entitlement to that relief has already been lost.
| Situation | Result | How to issue the document |
|---|---|---|
| PLN 9,800 so far, followed by a PLN 200 invoice | The total is exactly PLN 10,000. | The PLN 200 invoice still falls within the relief. It can be a full invoice or a simplified one if the conditions are met. |
| PLN 9,900 so far, followed by a PLN 200 invoice | The total is PLN 10,100. The threshold is exceeded. | The PLN 200 invoice must itself be issued through KSeF. You do not split it into an amount within the limit and an excess. |
| One PLN 5,000 invoice and no other invoices counted towards the limit that month | The total is PLN 5,000. | You can use Article 145m and issue it outside KSeF. It is not a simplified invoice under the PLN 450 rule. |
| PLN 8,000 in invoices counted towards the limit and PLN 20,000 in consumer sales documented only by ordinary receipts | For this threshold, you count PLN 8,000, not PLN 28,000. | Those consumer receipts do not, by themselves, cause the relief to be lost. |
| PLN 200 invoice to be issued on January 4, 2027 | Under the legislation in force on September 16, 2026, the relief under Article 145m will no longer apply. | Unless another exclusion applies, issue it through KSeF. Simplified details remain a separate option. |
What changes on January 1, 2027?
Two separate arrangements expire at the end of 2026: the PLN 10,000 monthly relief and the fiscal cash register exception. The smallest businesses that have used the monthly relief and are not covered by another exclusion must issue invoices through KSeF from January 1, 2027. This does not abolish all other exceptions, such as the one for consumer invoices.
Nor does it abolish all simplified invoices. Article 106e continues to provide for a reduced set of details, and KSeF provides the UPR type for these invoices. What changes is the status of a fiscal receipt with a NIP. In answer 17, published on April 27, 2026, the Ministry explains that issuing such a receipt will still be possible from 2027, but it will no longer be treated as a simplified invoice.
On September 16, 2026, the Ministry published an announcement about plans to extend the postponement of penalties for KSeF errors until the end of 2027. It explicitly stated that the proposal requires legislative amendments and that work on a draft was beginning. As of this article's publication date, this is therefore an announced legislative proposal, not an enacted extension.
The same announcement confirms the obligation for the smallest taxpayers from January 1, 2027 and states that postponing penalties does not remove the obligation to use KSeF. A business should prepare around the deadline for issuing invoices through the system, rather than assume that the announced penalty changes will allow it to bypass KSeF for another year.
| Issue | Until the end of 2026 | From January 1, 2027 |
|---|---|---|
| PLN 10,000 monthly limit | Available on the conditions set out in Article 145m. | The relief expires. Other exclusions are assessed separately. |
| Invoices issued using fiscal cash registers | The separate exception under Article 145n applies. | The fiscal cash register exception expires. |
| Receipt with a NIP for up to PLN 450, or EUR 100 where the amount is stated in euros | If the conditions are met, it is a simplified invoice and may remain outside KSeF. | According to the Ministry, a receipt with a NIP can still be issued, but will not have simplified invoice status. |
| Simplified invoice in KSeF | Can be issued subject to the conditions in Article 106e. | Simplified details remain available. This does not replace the assessment of whether KSeF is mandatory. |
| Consumer invoices | Outside mandatory KSeF. | The expiry of Articles 145m and 145n does not remove this exclusion. |
| Penalties for KSeF errors | The specific penalty provisions are postponed. | The existing statutory start date is January 1, 2027. The Ministry has announced a further postponement that requires a legislative amendment. |
How should your business prepare to issue invoices?
A sound procedure starts by identifying the sale and the document. Do not base it solely on the assumption that invoices below PLN 450 stay outside KSeF, because no such general rule exists. Before issuing the next invoice, check the following:
Buyer and document type: establish whether this is a business or consumer sale and whether the document is issued using a fiscal cash register.
Basis for issuing outside KSeF: identify the specific exception or confirm entitlement to the monthly relief. Keep a record of any earlier threshold crossing.
Monthly total: count the relevant invoices by issue date and check the result before issuing a document that could take you over the limit.
Required details: when using the simplification, check the amount, buyer's identifier, seller's details and whether the tax can be determined. If you choose a full invoice for a small amount, include the full set of required details.
Access and software: arrange authentication and permissions to issue and receive invoices. If you want to use simplified invoices, check whether your particular software supports that invoice type. The fact that the standard supports it in KSeF does not mean every form offers that option.
KSeFGPT lets you prepare an invoice in a form or through AI Chat, send it to KSeF and download a readable visualization in Polish, English, German or Ukrainian. This process helps organise everyday invoicing, regardless of when your business's transitional relief ends.
Prepare your business to issue invoices through KSeF
Explore how to create and send invoices in KSeFGPT and receive documents from your suppliers.
Explore the Invoices moduleFrequently asked questions
Does every invoice for up to PLN 450 have to be simplified?
No. Article 106e(5)(3) of Poland's VAT Act allows certain details to be omitted, but does not require you to use the simplification. You can issue an invoice with the full set of required details for PLN 100 or PLN 300. Whether the invoice must be issued through KSeF is a separate question.
Is the PLN 450 simplified invoice limit net or gross?
The limit applies to the total amount payable, including VAT. Exactly PLN 450 is within the limit, while PLN 450.01 exceeds it. The amount alone does not determine whether you can use the simplification: the other statutory conditions must also be met.
Can the EUR 100 limit be used for an invoice in Polish zloty?
The EUR 100 limit applies when the total amount payable is stated in euros. For an amount stated in Polish zloty, the limit is PLN 450. You cannot replace that threshold with a more favourable amount obtained by converting EUR 100 at an exchange rate of your choice.
Must a simplified invoice include the buyer's name and address?
The simplification for invoices up to PLN 450 or EUR 100 allows the buyer's company name or first and last name, and address, to be omitted. The buyer's required tax identifier must still be included; for a typical domestic transaction in Poland, this is the NIP. The simplification does not allow the seller's details to be omitted and does not reduce an invoice to just a tax ID and an amount.
Can a PLN 200 invoice trigger the KSeF obligation in 2026?
Yes. If invoices counted towards the limit and issued in the month already total PLN 9,900 gross, a further PLN 200 invoice takes the total to PLN 10,100. That very invoice must be issued through KSeF unless another exclusion applies. The PLN 450 threshold concerns simplified invoice details and does not prevent an invoice from taking you over the PLN 10,000 monthly limit.
Can I return to issuing invoices outside KSeF when sales fall?
Once you exceed the PLN 10,000 monthly limit, lower sales in the following month do not restore the relief under Article 145m. This is the position explained by Poland's Ministry of Finance. Other exclusions from mandatory KSeF, such as the one for consumer invoices, must still be assessed separately.
Will a receipt with a NIP still be a simplified invoice in 2027?
According to the Ministry of Finance's explanation of April 27, 2026, from January 1, 2027 it will still be possible to issue a fiscal receipt containing the buyer's NIP, but it will no longer be treated as a simplified invoice. This does not abolish simplified invoices in KSeF: the FA(3) schema provides the UPR invoice type for them.
Does the announced penalty postponement delay KSeF for small businesses?
No. In its announcement of September 16, 2026, Poland's Ministry of Finance confirms that the smallest taxpayers must use KSeF from January 1, 2027. It also announces plans to postpone penalties for errors until the end of 2027 and states that this requires legislative amendments. The announcement about penalties does not postpone the obligation to issue invoices through the system.
Recommended reading
Invoice types in KSeF Compare simplified invoices with standard, advance, settlement and correcting invoices.
Receipts with a NIP after January 1, 2027 Find out how the end of the transitional period affects documents issued at the till.
KSeF for small businesses Get your deadlines, permissions and invoice receipt and issuance procedures in order.
How to issue a VAT invoice through KSeF step by step See how to prepare a standard invoice and check the result of sending it to the system.
Sources
Legislation and announcements as of September 16, 2026. The simplification rules and transitional periods derive from Poland's VAT Act. The Ministry's announcement of a further penalty postponement requires legislative amendments.
- Polish Value Added Tax Act, consolidated text
Chancellery of the Sejm · accessed: 2026-09-16
Article 106e(5)(3) and (6): scope of the simplification and exclusions. Article 106ga: mandatory KSeF. Articles 145m and 145n: two separate transitional arrangements until the end of 2026.
- Extending the postponement of penalties for errors in using KSeF until the end of 2027
Polish Ministry of Finance · accessed: 2026-09-16
Announcement of September 16, 2026. Plans for a legislative amendment on penalties and confirmation of the obligation for the smallest taxpayers from January 1, 2027.
- KSeF 2.0 questions and answers
Polish Ministry of Finance · accessed: 2026-09-16
Explanations of the PLN 10,000 limit, issue date, consequences of exceeding the threshold, consumer invoices and the fiscal cash register exception.
- KSeF 2.0 Handbook, Part II, version of August 6, 2026
Polish Ministry of Finance · accessed: 2026-09-16
Chapter 2.10, pages 50 and 51: issuing simplified invoices through KSeF, the UPR type and permitted omissions of certain details.
- Rules on the application of KSeF and legal provisions
Polish Ministry of Finance · accessed: 2026-09-16
Publication of April 27, 2026. Question 17 covers the status of receipts with a NIP from 2027; question 5 explains the position of VAT-exempt taxpayers.
- Below PLN 10,000
Polish Ministry of Finance · accessed: 2026-09-16
How to calculate the monthly limit, the invoice that causes it to be exceeded, and why lower sales do not restore entitlement to the relief.
- What to know before the second stage of KSeF implementation
Polish Ministry of Finance · accessed: 2026-09-16
Announcement of March 31, 2026. Explains the scope of the limit and why consumer documents and documents covered by the fiscal cash register exception are not counted.
- Information brochure on the FA(3) logical structure
Polish Ministry of Finance · accessed: 2026-09-16
Page 23: example identifying a buyer without a name and address. Page 53: description of the UPR simplified invoice type.
- Sample files for the FA(3) e-invoice logical structure
Polish Ministry of Finance · accessed: 2026-09-16
Examples 15 and 16 contain simplified invoices for PLN 450, showing different ways to provide information from which VAT can be determined.