What will not be covered by the mandatory KSeF

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The National e-Invoicing strategy (KSeF) is simply a nationwide electronic platform that allows you to issue and receive structured invoices. In 2026, the usage of KSeF and the issuance of structured invoices will become mandatory for almost all VAT taxpayers in Poland. However, the fresh invoicing standard will not be obligatory in all case. The legislator has provided for a number of exemptions.