Poland MOF Updates Information on Draft Regulation to Amend Mandatory VAT E-Invoicing Requirements

Nov. 25, 2025, 5:00 AM UTC

The Polish Ministry of Finance Nov. 19 updated information on a draft regulation to amend the mandatory VAT e-invoicing system (KSeF) requirements. The draft regulation includes measures to exempt from the structured invoice requirement: 1) documented toll motorway services using specified single-ticket invoices; 2) documented passenger transport services involving standard-gauge railways, road vehicles, seagoing vessels, waterways, ferries, airplanes, and helicopters; 3) documented air traffic control and surveillance services on which route charges are collected; 4) service transactions involving currencies, banknotes, and coins utilized as legal tender, with exceptions; and 5) self-billing transactions when either the buyer or seller lacks a ...

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