For many businesses, rent for their premises is an invoice that comes round every month. Since 2026, invoices between businesses in Poland go through KSeF, the National e-Invoicing System (Krajowy System e-Faktur). So landlords ask whether their rent invoices have to go there too, and from when.
The answer depends on three things: who lets the property (an active VAT payer, a landlord exempt from VAT, a private individual), to whom (a business or a private person) and what (commercial premises or a flat used as a home). We have not found a separate Ministry of Finance publication on KSeF for renting, so we rely on the Polish VAT Act and the Ministry's general answers. The legal position is as of 21.10.2026.
We build custom systems, and we have built sending invoices to KSeF into our own product. This is not legal or tax advice; check the details of your own situation with your accountant or a tax adviser. If you manage a housing community (wspólnota mieszkaniowa, the owners' association of a block of flats), see our post KSeF for housing communities and property managers: it covers invoices from suppliers and access to KSeF, while this one is about invoices for rent.
Dates that apply to every landlord
The VAT Act has no separate KSeF deadlines for renting. A landlord follows the same dates as any other taxpayer:
- from 1 February 2026, businesses whose 2024 sales, including VAT, exceeded PLN 200 million issue invoices in KSeF;
- from 1 April 2026, all other taxpayers;
- until 31 December 2026, invoices may still be issued outside KSeF (on paper or electronically) if their total in a given month, including VAT, does not exceed PLN 10,000. From the invoice that takes you over this limit, only KSeF remains.
This limit is not a relief for small businesses: what counts is the monthly total of invoices issued outside KSeF, not the size of the business. With several leases, add it up every month.
From 1 January 2027, penalties apply to an invoice issued outside KSeF when it should have gone through KSeF: up to 100% of the VAT on the invoice, or, for an invoice without VAT, up to 18.7% of its amount. From the same date, the KSeF number must be given in payments made under the split payment mechanism. All taxpayers have had to receive invoices through KSeF since 1 February 2026; the exceptions include consumers and foreign businesses without a fixed establishment in Poland.
Commercial premises let to a business
A landlord who is a VAT payer and lets an office, a warehouse or a retail unit to another business must issue an invoice (art. 106b(1)(1) of the VAT Act). That invoice goes to KSeF on the dates above, and until the end of 2026 outside KSeF only within the monthly limit.
Recharging utilities (refaktura mediów) belongs in the same group. The Ministry of Finance answers in general terms that recharging documents the supply of services, so such an invoice is issued using KSeF. We have not found separate KSeF rules for a rent plus utilities package for landlords in the Ministry's materials.
VAT-exempt residential lettings
Letting residential property on your own account, solely for housing purposes, is exempt from VAT (art. 43(1)(36) of the VAT Act). For such a supply an invoice is not mandatory (art. 106b(2)). However, if the tenant asks for an invoice within 3 months, you have to issue one (art. 106b(3)).
A VAT exemption does not push KSeF back to 2027. The Ministry of Finance writes that every taxpayer, active or exempt, who is obliged to issue an invoice issues it in KSeF in the same stages: from 1 February or 1 April 2026. This also covers businesses exempt because of their low turnover (art. 113), and the same PLN 10,000 monthly limit applies to them until the end of 2026. The only exemption that stays outside KSeF is the one in art. 113a, the scheme for small businesses from other EU countries.
A flat let to a business, e.g. for an employee
Take a company that rents a flat so that one of its employees can live there. The exemption in art. 43(1)(36) has a condition: the letting must be solely for housing purposes. When the condition is met, the exemption stays and an invoice is issued only on request. If you do issue one to a business, you issue it in KSeF. Whether the condition is met is worth discussing with your accountant.
Private landlords not registered for VAT
Premises let to a business. The Ministry of Finance answers a question about a private individual who is not registered for VAT and lets premises to a business: as a rule, yes, they issue invoices in KSeF, because under the VAT Act such a person is a taxpayer carrying on business activity. Until the end of 2026, however, they do not have to issue invoices in KSeF if those invoices do not exceed PLN 10,000 a month including VAT. An invoice in KSeF requires the seller's NIP (Polish tax identification number): without it the system technically will not accept the invoice. According to the Ministry of Finance, a person without a NIP files the VAT-R registration form and the NIP-7 identification form with the competent tax office (urząd skarbowy). If such a person uses the art. 113 exemption, they issue an invoice when the tenant requests one (art. 106b(2) and (3)), and an invoice for a business is issued in KSeF.
A flat let to private individuals. KSeF does not apply to a person who lets a flat to private individuals to live in and pays tax under the ryczałt (a flat-rate tax on rental income). This follows from the VAT Act: such a letting is exempt, an invoice is not mandatory, and invoices for consumers do not have to be issued in KSeF. Ryczałt is an income tax and has no effect on your VAT status.
Invoices for consumers
Invoices for consumers (B2C) do not have to be issued in KSeF. You may do so voluntarily; the consumer then receives the invoice in a way agreed with them, with a QR code. The Ministry repeats this in an answer about renting garages.
All the cases in one table
| Who lets what to whom | Invoice | KSeF |
|---|---|---|
| VAT payer, commercial premises to a business | mandatory | yes, from 1.02 or 1.04.2026; until the end of 2026 outside KSeF within PLN 10,000 a month including VAT |
| Flat let solely for housing (exempt), tenant is a business | on request | if issued, then in KSeF, same dates and same limit |
| Private individual not registered for VAT, premises to a business | with the art. 113 exemption, on the tenant's request | as a rule, yes, from 1.04.2026 (Ministry of Finance position); until the end of 2026 not if invoices do not exceed PLN 10,000 a month including VAT; a NIP is needed |
| Private individual, flat to private individuals | not mandatory | does not apply |
Where a rental management system helps
If you let a few units on simple terms, off-the-shelf invoicing software with KSeF support may be all you need, and that is fine. A system of your own makes sense when the rent invoice ends a longer path: leases, indexation, utilities, several properties, different tenants. Such a system can:
- keep explicit data on every lease: whether the tenant is a business or a consumer, what is being let and which VAT rate or exemption applies;
- prepare rent invoices and utility recharges from the lease data every month and send them to KSeF;
- until the end of 2026, add up the monthly total of invoices issued outside KSeF and warn you before the PLN 10,000 limit;
- store the KSeF number with each invoice, since from 2027 it has to be given in split payments;
- on the tenant's side, fetch cost invoices from KSeF and assign them to a property.
This is our proposal, not a finished product. We have built sending invoices to KSeF into our own product; we have not yet built fetching invoices from KSeF. AI can do a first reading of lease data, but a person approves it, because AI can make mistakes; how to set this up is described in our post on AI lease extraction with human review.
Checklist for landlords
- For each lease, mark: business or private tenant, commercial premises or a flat, housing or another purpose.
- Confirm your VAT status with your accountant: active VAT payer, exemption under art. 43(1)(36), exemption under art. 113.
- Letting premises privately to a business without a NIP? Register with the tax office before your first KSeF invoice.
- Until the end of 2026, add up the invoices issued outside KSeF every month, including VAT. From the invoice that takes you over PLN 10,000, issue only in KSeF.
- Decide whether you will issue consumer invoices in KSeF voluntarily, and agree with tenants how they will receive them.
- Prepare for 1 January 2027: the transitional exceptions end, penalties start, and the KSeF number goes into split payments.
Let's talk about your rent invoices
If you put together invoices for rent, utilities and indexation from several spreadsheets today, describe how it works in a few sentences. We will reply with where it makes sense to start and arrange a free consultation. You can put together an approximate cost of the modules, including settlements and KSeF invoices, in our approximate price builder. It is only a guide; every quote is individual.
How we work in stages is shown by our system for managing a commercial property portfolio: 11 weeks, four stages, each closed with an acceptance report.
Sources
- Polish VAT Act (ustawa o podatku od towarów i usług), consolidated text, Dz.U. 2026 item 1263 (art. 43(1)(36), 106b, 106ga, 106gb, 106ni, 145l, 145m), checked 21.10.2026
- Act amending the VAT Act with regard to KSeF, Dz.U. 2025 item 1203 (dates from 1.01.2027), checked 21.10.2026
- Ministry of Finance: from when invoices must be issued in KSeF, checked 21.10.2026
- Ministry of Finance: KSeF 2.0 questions and answers, checked 21.10.2026
- Ministry of Finance: KSeF, consumers and private individuals, checked 21.10.2026
