Business registration in Poland · S25
KSeF 2026 for new Polish businesses.
Check whether your new JDG or Sp. z o.o. qualifies for the 10,000 zł monthly transition cap and set up purchase e-invoice access.
2026 KSeF E-Invoicing Obligation Checker (JDG & Sp. z o.o.)
Step-by-step registration sequence
- Use the checker below to verify your B2B vs B2C invoicing profile and the 10,000 zł gross monthly cap.
- Authenticate via Profil Zaufany (for JDG) or submit tax form ZAW-FA (for Sp. z o.o. board access).
- Connect KSeF-ready accounting such as Kounti (first month free for S25 users) to automate XML invoices.
| Business group | Receiving KSeF purchase invoices | Issuing B2B invoices in KSeF | 2026 transitional rule |
|---|---|---|---|
| Large enterprises (>200M zł gross sales in 2024) | From Feb 1, 2026 | From Feb 1, 2026 | Full mandatory rollout |
| Standard Sp. z o.o. & JDG (VAT active & VAT exempt) | From Feb 1, 2026 | From Apr 1, 2026 | Subject to micro-invoice cap below |
| Micro-firms with B2B invoices <= 10,000 zł gross / mo | From Feb 1, 2026 (purchases) | Deferred until Jan 1, 2027 | Once monthly B2B invoices exceed 10,000 zł, KSeF applies immediately |
| Pure B2C consumer sales (no buyer NIP) | From Feb 1, 2026 (purchases) | Optional for B2C consumer invoices | B2C sales do not count toward the 10,000 zł cap |
Setting up KSeF for a newly registered JDG or Spółka z o.o.
Poland’s National e-Invoicing System (KSeF) already applies to incoming purchase invoices for every NIP-registered business since February 1, 2026. Even if your new company qualifies for the micro-firm transition rule (monthly B2B invoices up to 10,000 zł gross deferred until January 1, 2027), suppliers of telecom, fuel, leasing and software issue their cost invoices via KSeF.
A JDG owner authenticates in KSeF directly with Profil Zaufany, whereas a Spółka z o.o. without a corporate qualified seal files form ZAW-FA with the tax office to authorize a board member and connect an e-invoicing & accounting platform like Kounti (first month free for S25 users).
Registration guidance for 0 zł. Business address, landing page and domain — in one place.
Government fees, address, website and domain are paid separately. Address is confirmed by the partner.
Frequently asked questions (2026)
When is KSeF mandatory for JDG and Sp. z o.o. in 2026?
Receiving purchase invoices in KSeF has applied to all Polish businesses since February 1, 2026. Issuing B2B e-invoices took effect on April 1, 2026 for SMEs and sole proprietors (February 1, 2026 for >200M zł enterprises).
How does the 10,000 zł monthly KSeF transition limit work?
Micro-businesses whose total monthly B2B gross invoiced sales stay at or below 10,000 zł may defer mandatory KSeF issuing until January 1, 2027. Exceeding 10,000 zł triggers KSeF starting with the threshold-breaking invoice.
Are consumer (B2C) invoices mandatory in KSeF?
No. Invoices issued to private individuals without a business NIP are optional in KSeF and excluded from the 10,000 zł monthly threshold.
How does a new Sp. z o.o. grant KSeF permissions?
Without a corporate qualified seal, the board files form ZAW-FA with the tax office to authorize a natural person, then connects Kounti accounting (first month free via S25) for KSeF invoicing and expense sync.
Official Polish government portals & acts: Krajowy System e-Faktur — podatki.gov.pl ↗