The invoice will be exempt from VAT in Poland in 2026
Invoice elements for subjective and objective exemption, legal basis, buyer's Tax Identification Number and KSeF rules.
An invoice without VAT must correspond to the type of exemption. Other rules apply to the subjective exemption for sales up to PLN 240,000, and other specific activities exempt under Art. 43 of the VAT Act.
Subjective exemption
When exempt from Art. 113, the taxpayer does not report the VAT rate or amount. The implementing regulations limit some of the data required on such a document.
Providing the legal basis for the subjective exemption is not always a mandatory element of the invoice, although the annotation "exemption under Article 113 of the VAT Act" makes it easier for the recipient to understand the document.
Objective exemption
In the case of many exempt activities, the invoice should indicate:
- provision of an act or EU act that is the basis for the exemption,
- provision of the directive,
- or other legal basis for dismissal.
The regulation provides for exceptions to the obligation to provide this basis for specific services. Therefore, one template should not be used for every exempt activity.
Basic data
The document should identify, among others:
- date and sequential number,
- seller and buyer,
- name of the product or service,
- measure, quantity and price, if appropriate,
- sales value,
- basis for exemption, if required.
The consumer's Tax Identification Number is not required. In B2B sales, the buyer's ID is provided according to the principles of Art. 106e.
Do not describe the amount as "net = gross, VAT 0%". The zw exemption is not a 0% rate.
KSeF
The KSeF number is assigned by the system after accepting a structured invoice. It is not an ordinary field that the taxpayer must print on each invoice as its own number.
In 2026, the scope of the obligation depends on the date of the taxpayer's entry into the KSeF and transitional provisions, including a temporary exemption for the smallest exhibitors meeting the monthly limit.
Sources- VAT Act - ELI, Art. 106e
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