Invoice for a flat-rate farmer with PESEL must be issued in KSeF

Farmers in Poland operating under a flat-rate VAT system (ryczałt) must now issue invoices through the National e-Invoicing System (KSeF) if they use their PESEL identification number. This requirement stems from recent legislative changes aimed at modernizing tax procedures.

The obligation to issue structured invoices using KSeF became mandatory for most taxpayers starting February 1, 2026, and became universal on April 1, 2026. However, the law outlines specific exemptions, and it is noted that farmers under the flat-rate system are not explicitly listed among those exempt from this new procedure.

For farmers utilizing the KSeF system with their PESEL number, the delivery of these structured invoices can be arranged through mutual agreement. This means invoices can be transmitted either directly within the KSeF platform or through alternative methods, such as paper documents or digital PDF files, ensuring flexibility in compliance.