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From 1 January 2027 the KSeF duty extends to the smallest businesses. Until now some microbusinesses used a deferral by counting their monthly invoices subject to the duty. We write up how we count that limit with clients and what is worth having ready before the deadline.
From 1 January 2027 the KSeF duty, Poland's National e-Invoicing System, extends to the smallest businesses. Until now many microbusinesses used a deferral because they issued few invoices. That option closes, and for some of them this will be their first contact with the system.
The 2026 deferral applies to businesses whose monthly sales documented by invoices subject to the KSeF duty stay under 10,000 PLN gross. This is not a cap on the company's whole revenue. Only invoices that would have to go through KSeF anyway count, so sales that fall outside that duty, to consumers, for example, are not added in at all.
With our clients the first question is usually "so how much do we actually invoice a month?". Most people have never worked that out separately from total turnover. A tradesperson invoicing companies for 4,000 PLN a month, with the rest of their turnover going to private customers on a receipt, fits the limit easily. A services company with a few standing B2B contracts at 12,000 PLN already does not.
From 1 January 2027 that calculation stops mattering. Whether someone issues one invoice a month or fifty, the KSeF duty will cover all of them. Sole trader, a civil partnership, any other way of running a business: the legal form makes no difference here, only whether invoices subject to the duty are being issued.
The duty covers B2B relationships. Invoices issued to consumers, meaning individuals not running a business, are excluded from it. A microbusiness selling to both companies and private customers has to keep the two tracks apart: an invoice for a company goes through KSeF, an invoice for a private customer can still be issued the way it is today.
In practice this is the most common microbusiness we meet: a hairdresser, a repair shop, a small online shop that invoices part of its orders to companies. With clients like these we work out first which documents go through KSeF at all, before touching anything else. Leaving that distinction for later usually ends with someone sending an invoice into the system that never needed to be there.
Access to KSeF and authentication need to be in place before the first invoice after the deadline arrives, not on the day it shows up. In SaldeoSMART that is a matter of minutes: linking the account to the tax ID, choosing an authentication method, and checking that receiving purchase invoices works before anything actually needs sending.
The second thing we check is who at the company actually handles documents. For a sole trader with no staff the answer is simple, but where there are two partners or one person hired to deal with invoices, it is worth writing that down rather than assuming "someone will check it". Third: a test run before the deadline. Issuing and receiving one trial invoice in December takes fifteen minutes and removes most of the nervousness of January.
What we do not do as an implementation partner: we do not work out tax for a client, and we do not decide whether a given transaction needs invoicing at all. Those are questions for an accountant or a tax adviser. We set up the document side: access, configuration, and making sure the invoice reaches KSeF where it should, and nowhere else.
Starting point: the vendor's blog post, "KSeF dla mikroprzedsiębiorców od 2027 roku: co trzeba wiedzieć?" (9 October 2026). The assessment and the implementation practice are our own.
The facts in this post come from an announcement by SaldeoSMART, the vendor. The assessment, examples and practical notes are ours.
If you are not sure whether you still fit the deferral limit, or what to set up before January, let's work it out together on your own invoices.
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