KSeF and apartment rental: when a rent invoice goes through KSeF
KSeF and rental? In practice, the question is who you issue the invoice to. A private tenant - the rent document does not have to go into the system. A company - from 1 April 2026 it generally does. There is one exception: low invoiced sales. With a monthly value of up to PLN 10,000 gross, the obligation is pushed back to the end of 2026, which follows from the scope of mandatory KSeF described by the Ministry of Finance. And whether to issue an invoice at all, and at what rate? That is for an accountant or tax adviser to decide, not a blog article.
KSeF and rental: what decides whether a rent invoice goes into the system?
Two things. Who the tenant is and how high the monthly value of the sales you document with invoices is. The National e-Invoice System (KSeF) itself is an IT system that automatically assigns a unique identification number to every invoice issued. So the document is not created in a text editor or in any program you like. It passes through the state platform and only there does it become an invoice.
The first group of exclusions comes from the status of the parties to the transaction. It covers invoices issued to a natural person who does not run a business. Things look completely different with a flat rented to a company for its employees. The buyer is a business, so the exclusion does not apply. Only the deadline and the level of sales matter now.
Who the tenant is and what happens with the invoice - an overview
In the table I have gathered the three situations that come up most often.
| Who the tenant is | Does the invoice have to go through KSeF | From when | Notes |
|---|---|---|---|
| Private individual, no business | No | No obligation | Can be issued in the system voluntarily |
| Company, invoiced sales within the monthly limit | Not yet | After the relief period ends | Paper or electronic invoices as before |
| Company, limit exceeded | Yes | From the invoice that exceeded the limit | Further documents only in the system |
And what about a garage? If you rent a parking space separately to the same company, the basis for settlement is a separate parking space rental agreement. The invoice for it is subject to the same rules as the rent for the premises.
KSeF from 1 April 2026: what changes in a rent invoice for a company?
From 1 April 2026 the obligation to issue invoices in the system covers the remaining taxpayers. That includes landlords who invoice a business. The schedule has two stages: on 1 February 2026 the largest taxpayers started, and the April date applies to everyone else, according to the ministry’s page on the rollout schedule. And now the good news. The rent invoice for a company itself contains the same data as before. What changes is the channel you use to issue and deliver it.
It is easy to forget that receiving invoices through the system has been working since February. Regardless of when you start issuing your own in it. This affects you as a buyer too, for example when you buy renovation services or furnishings for the premises. However, pro forma invoices, credit notes and debit notes are not sent to KSeF. So a payment demand or a note for utilities goes the old way.
The PLN 10,000 KSeF limit: when can rental invoices be issued the old way until the end of the year?
Until the end of 2026, invoices can be issued outside the system, on paper or electronically, if in a given month the total value of sales including tax on such documents does not exceed PLN 10,000, as confirmed by the Ministry of Finance explanation of the sales limit. Just watch how it is counted. The threshold is monthly and covers all invoices issued outside KSeF, not a single flat. Go over it? The obligation starts from the invoice that exceeded the limit.
Do you have several properties or run another business alongside renting? You add up all invoiced sales, because that is what goes into the calculation. I recommend checking the result with your accountant before April, so you do not discover you have gone over the limit in the middle of the month.
What to prepare before 1 April?
Not much, really. A few steps you can take in February and March without buying hardware or software.
- Establish the status of each tenant - company or private individual.
- Add up your monthly sales on invoices from all sources.
- Choose an authentication method, for example Podpis Zaufany (Trusted Signature) or a qualified signature.
- Decide on a tool: the free Aplikacja Podatnika KSeF, Aplikacja Mobilna KSeF or the program your accountant uses.
- Agree with your business tenant how they will receive invoices after the change.
You do not have to do everything yourself either. A taxpayer can appoint a person or entity, such as an accounting office, to act in the system on their behalf. While you are at it, it is worth tidying up your archive. Tenanto does not issue invoices or send them to KSeF, but their files are one of the document categories attached to a property, alongside agreements, annexes and handover reports, so the full set of paperwork for a flat sits in one place.
Invoice for a private tenant: does anything change?
No. When renting to a natural person who does not run a business, there is no obligation to issue the invoice in the system, so settlements can look the same as before. Would you rather have all documents in one channel? Such an invoice may be entered into KSeF voluntarily. The trouble starts in borderline situations: the tenant runs a business at the flat’s address or asks for an invoice made out to their company. Do not settle these cases on your own. Ask an accountant or tax adviser.
With KSeF and rental, check who the tenant is and whether you fit within the sales threshold. The first tells you whether the obligation applies to you at all. The second - from when.
Frequently asked questions
No. Invoices issued to natural persons who do not run a business are excluded from the obligation because of the buyer’s status. But if the landlord wants to, they can issue such a document in the system voluntarily.
The obligation arises from the invoice that exceeded the limit. That one already has to be issued in the system. This is why it is better to track your sales total as you go, not only after the month is closed. Earlier documents from that period remain valid in their existing form.
No. The Ministry of Finance provides the free Aplikacja Podatnika KSeF and Aplikacja Mobilna KSeF. Paid software makes sense mainly when there are a lot of invoices or when your accounting office uses it.
