When does a commercial rent invoice go to KSeF?

If you rent out commercial premises in Poland without running a business, you issue a rent invoice only when a business tenant asks for one; according to the Ministry of Finance (MF), you don't have to invoice a private individual even if they ask. An invoice for a business goes through KSeF (Krajowy System e-Faktur, Poland's National e-Invoicing System) from 1 April 2026, but until 31 December 2026 you can issue it outside the system if that month's invoices stay within the 10,000 PLN gross limit.

Legal status as of 2 November 2026.

Why does private renting involve KSeF at all?

For VAT purposes, a person who rents out property privately is a taxpayer, even without an entry in CEIDG (the Polish register of sole traders). Usually an exempt one, and the basis for the exemption depends on the property:

• renting a flat for residential purposes is exempt by the nature of the service (Art. 43 ust. 1 pkt 36 of the VAT Act);
• renting commercial premises (a shop, office or salon, "lokal użytkowy") falls under the small-business exemption as long as sales in neither the previous nor the current year exceed 240,000 PLN (Art. 113 ust. 1 and 9). You lose the exemption from the transaction that takes you over that amount (Art. 113 ust. 5).

For exempt sales you don't have to issue invoices on your own initiative (Art. 106b ust. 2). The obligation arises when the buyer requests one within 3 months from the end of the month in which the service was performed or payment received (Art. 106b ust. 3 pkt 2). Rent is documented with an invoice, not a simple bill ("rachunek").

KSeF 2.0 Manual, Part II, sections 1.2.1 and 1.3: private rental, exemptions, invoice instead of a bill

Who is your tenant: a business or a private person?

A private person. In the KSeF 2.0 Manual (Part II, section 1.2.1), MF says that when you rent a flat for residential purposes, or rent commercial premises under the Art. 113 exemption, to an individual, there is no obligation to issue an invoice even on request. MF cites Art. 106b ust. 3 pkt 1 lit. a. That provision excludes rental from pkt 1, while pkt 2, on exempt sales, contains no such exception for rental, and the Manual doesn't explain how to reconcile them. You may issue an invoice voluntarily, and an invoice for a private person doesn't have to go to KSeF (Art. 106ga ust. 2 pkt 4).

A business renting commercial premises. Here you issue the invoice when the tenant asks. Tomasz rents out commercial premises he inherited from his parents to Ola's hair salon for 3,000 PLN a month and uses the Art. 113 exemption. In November 2026 the salon asks for an invoice for October. Tomasz has to issue it, without tax, as a VAT-exempt seller. He issues no other invoices to businesses in November, so 3,000 PLN is within the limit and he can still issue this invoice outside KSeF, on paper or electronically. Invoices he issues to the salon from 1 January 2027 will go through KSeF.

A business renting a flat, for example for an employee. The MF materials we checked don't settle whether this is still residential rental exempt under Art. 43 ust. 1 pkt 36, or whether the business can then request an invoice. Describe this case to your accountant or apply for an individual tax ruling ("interpretacja indywidualna").

When does a rent invoice go to KSeF?

Invoices for private individuals don't count towards the limit. Once you exceed it, even once, the invoice that crossed it and every later one go through KSeF, even if you sell less in the following months (Art. 145m ust. 2). We explain how to calculate it in our post on the 10,000 PLN limit.

MF, Frequently asked questions about KSeF: the 10,000 PLN limit

No NIP, no invoice in KSeF

A person without a business usually has only a PESEL (personal ID number), and KSeF won't issue an invoice without the seller's NIP (tax identification number). So first you file the VAT-R (VAT registration) and NIP-7 (NIP application for individuals) forms with the head of your tax office. You can send both at any time through e-Urząd Skarbowy (the online tax office), and according to the Manual the office assigns a NIP within 3 days of receiving a correct application. For invoices within the 10,000 PLN limit, KSeF isn't mandatory until the end of 2026, and the Manual (writing about unregistered activity, "działalność nierejestrowana") says the obligation to apply for a NIP then generally arises only on 1 January 2027.

From the tenant you need their NIP. KSeF uses it to make the invoice available to them, and a wrong number assigns the invoice to whichever company that NIP belongs to.

MF FAQ, KSeF 2.0: no seller NIP, no invoice in KSeF

How do you log in to the Taxpayer Application?

MF's free Taxpayer Application (Aplikacja Podatnika) is at ap.ksef.mf.gov.pl. You log in with the "Zaloguj przez login.gov.pl" button: Profil Zaufany (the free government e-ID), mObywatel, online banking or an e-ID card. The other route is "Zaloguj certyfikatem", using a qualified signature or seal. Then you choose the identifier you act for, such as your NIP.

A taxpayer who is an individual gets owner permissions for their NIP automatically, without the ZAW-FA form (KSeF 2.0 Manual, Part I, section 3.2.1). MF doesn't mention private renting separately there, but Part II, section 1.2.1 treats a person who rents privately as a taxpayer.

KSeF 2.0 Taxpayer Application manual, chapter 4.1: logging in

What if you're VAT-registered or rent through a JDG?

A landlord who has exceeded 240,000 PLN, opted out of the exemption or rents through a JDG issues invoices to businesses in KSeF like any other taxpayer (Art. 106ga ust. 1). The dates in the table above, including the 10,000 PLN limit until the end of 2026, apply in the same way.

Is there a penalty for an invoice outside KSeF?

Not in 2026: under the law in force, Art. 106ni penalties apply only from 1 January 2027. For an invoice without tax, the kind an exempt landlord issues, the penalty is up to 18.7% of the total amount due; for an invoice with VAT, up to 100% of the tax. On 16 September 2026 MF announced a deferral of penalties to the end of 2027, and bill UD477 (Sejm print 3245) moves them to 1 January 2028. As of 2 November 2026 the Sejm had not passed it: the bill has had its first reading and is before the Public Finance Committee. Details are in our post on KSeF penalties.

MF, 16.09.2026: penalty deferral extended to the end of 2027

If an invoice for a business tenant has to go through KSeF, start with the VAT-R and NIP-7 forms, and once you have your NIP, log in to KSeF.