Julita Karaś-Gasparska: When a ticket can replace an invoice in Poland’s e-invoicing system

A train or coach ticket may still serve as an invoice in Poland, even as businesses move toward the National e-Invoicing System, known as KSeF. The exception reflects the practical difficulty of processing a separate electronic invoice for every individual passenger journey.

Polish businesses generally must issue sales documents as structured invoices through KSeF. However, lawmakers created exemptions for sectors where the volume and nature of transactions could create technological and organizational barriers. The rules are set out in a regulation issued by the minister of finance and economy on December 7, 2025.

The transport exception covers passenger services over any distance. It applies to rail travel, road vehicles, ocean-going vessels, inland and coastal shipping, ferries, airplanes and helicopters. A traditional ticket can retain invoice status if it meets the regulation’s conditions and includes the required data.

The exemption is limited. It applies to one-way tickets, not named monthly or quarterly passes. Charter services and occasional transport arranged for companies must also follow the standard KSeF invoicing procedure.