The act on the exemptions from KSeF, published in the Official Journal on December 9, 2026, defines cases where invoices do not need to be issued via KSeF:
- Motorway tolls (receipt with NIP treated as an invoice)
- Passenger transport (ticket treated as an invoice)
- Air traffic control and supervision (route charges)
- Financial and insurance services exempt from VAT (simplified invoices)
- Self-billing by…