KSeF obligation for taxi drivers: what you need to know

From 2026, your phone will no longer be just a navigation and source of orders, but a full-fledged accounting tool.

With the introduction of the KSeF, every taxi driver—whether running their own business or with a fleet partner—will be required to handle invoicing digitally. Wondering if PDFs and receipts will become a thing of the past? Yes—and sooner than you think.

In this text you will see exactly what awaits you, what the deadlines are, exceptions, and what to do to avoid waking up with your hand in... a trunk full of unrecognized invoices.

1. KSeF in the taxi industry: new responsibilities and deadlines

2. Who is obliged to use KSeF?

3. KSeF implementation schedule for taxi drivers and fleet partners

4. Exceptions and transitional periods: PLN 10,000 limit and receipts

5. Issuing invoices in KSeF by taxi drivers

6. Real implementation costs for taxi drivers

7. KSeF and settlements and benefits for the driver

8. KSeF for Uber, Bolt and FreeNow drivers: how does it work in practice?

9. FAQ – KSeF obligation for taxi drivers in questions and answers

KSeF in the taxi industry: new responsibilities and deadlines

The implementation of the National System of e-Invoices (KSeF) is a turning point for the Polish tax system, fundamentally changing the rules of the game for taxi drivers.

The transport industry, previously associated with dynamic rates and distributed settlements, must now smoothly transition to a system of structured invoices.

The Ministry of Finance has set 2026 as the time for final digitization, which will not only tighten taxes but also automate your document flow.

Legal foundation: > "A structured invoice is understood as an invoice issued using the National e-Invoice System, together with an assigned number identifying the invoice in that system." (Article 2, point 32a of the VAT Act).

For the average taxi driver, this means that an invoice issued in PDF format, sent by e-mail or – even worse – handwritten on a job form will cease to exist in legal transactions as a document entitling to deduct costs in B2B relations.

Who is obliged to use KSeF?

The scope of the changes is extremely broad and covers almost all VAT payers in Poland. Within the taxi industry, we can distinguish three main groups for whom the system will become commonplace:

• Drivers on JDG (Active VAT payers) : For them, KSeF is a mandatory tool both when issuing invoices for company journeys and when collecting documents for fuel or application commissions.

  
  

• VAT exempt taxpayers (Nievatowcy) : Although they do not pay VAT, from 1 April 2026 they must issue e-invoices if a passenger running a business requests the document.

  
  

• Fleet and Billing Partners : Entities like Ramnext act as hubs aggregating billing for hundreds of drivers and must ensure their systems are fully integrated with the government gateway.

It is worth quoting the wording of Article 106ga, paragraph 1 of the VAT Act, which states that: "taxpayers are obliged to issue structured invoices using the National e-Invoice System" .

Exceptions are few and concern mainly transactions with consumers (B2C) , where KSeF remains voluntary.

KSeF implementation schedule for taxi drivers and fleet partners

The schedule has been constructed in two stages. The key criterion is the gross sales value achieved in 2024.

Implementation Stage	Cut-off Date	Target Group and Criteria
Stage I	February 1, 2026	Entrepreneurs with turnover exceeding PLN 200 million (large fuel companies).
Stage II	April 1, 2026	Other VAT payers, including small businesses and self-employed taxis.
Stage III	January 1, 2027	Micro-entrepreneurs exempt from VAT (non-VAT).

In my experience, the key date is February 1, 2026. This is when the general obligation to receive invoices in the system begins.

Even if you don't have to issue e-invoices yourself yet, your fuel invoices from giants such as Orlen or Shell will be available only in KSeF.

Exceptions and transitional periods: PLN 10,000 limit and receipts

The Ministry of Finance has introduced several safeguards for the smallest entities:

1. Deferment for micro-entrepreneurs : If your monthly sales on invoices do not exceed PLN 10,000 gross, you can stick to paper or PDFs until the end of 2026.

2. Receipt with Tax Identification Number up to PLN 450 : Until December 31, 2026, a receipt with a Tax Identification Number is recognized as a simplified invoice outside the National Taxpayer Registration System (KSeF). From 2027, each such purchase will require a full e-invoice.

3. Online cash registers : Issuing invoices via taxi cash registers remains permissible outside the KSeF until the end of 2026.

4. No fines : As announced, until the end of 2026 offices will not impose fines for technical errors or missing invoices in the system.

Issuing invoices in KSeF by taxi drivers

In the new system, invoicing becomes an XML data transmission process. An invoice doesn't have a graphical representation at the time of sending—it only becomes a document after being processed by the Ministry of Finance servers.

Step by step: the process of issuing an e-invoice

• Initiation : You open the mobile application (e.g. Taxon) and enter the passenger's Tax Identification Number.

• Automation : The system retrieves company data from the Central Statistical Office database, saving you time.

• Verification : You enter the exchange rate amount and the application checks the correctness of the VAT rates.

• Shipping and KSeF number : The document goes to the Ministry of Finance gateway, where it receives a unique 35-character identifier.

• UPO : You receive an Official Receipt Confirmation – proof that the invoice is in circulation.

What if there is an error on the invoice?

This is a key change: there are no "delete" or "cancel" options in KSeF. If you make a mistake with the Tax Identification Number (NIP) or the amount, the only recourse is to issue a correction invoice "to zero" and issue a new, correct invoice. The system sees everything, so precision becomes your best friend.

Real implementation costs for taxi drivers

The good news is that the KSeF system itself is free. However, preparing for it may incur some expenses:

• Authentication (0–300 PLN) : Trusted Profile is free. If you choose a qualified signature, expect a cost of approximately 200–300 PLN per year.

• Software (0–50 PLN/month) : The government's "Taxpayer Application" is free, but commercial tools (Taxon, iFirma) offering offline mode and OCR usually cost from 15 to 49 PLN per month.

• Training : Most accounting firms and application providers offer free webinars, so this cost can be reduced to zero.

KSeF and settlements and benefits for the driver

While the reform may seem burdensome, it brings with it specific benefits. One of them is the reduction of the VAT refund period from 60 to 40 days. In addition:

• No in-car archive : Invoices are stored for 10 years on MF servers. No need to keep binders in the trunk.

• Automatic costs : Your accountant sees fuel invoices in real time. No need to bring them to the office each month.

• Security : KSeF eliminates the risk of losing or destroying a document. Once issued, an invoice will never disappear.

In fact, the National e-Invoice System is the largest technological operation in the history of Polish taxation.

For the taxi industry, which already uses transportation apps, KSeF is a natural, albeit challenging, step forward.

The key to peace of mind in 2026 is knowing that your smartphone is becoming your main accounting tool.

KSeF for Uber, Bolt and FreeNow drivers: how does it work in practice?

If you drive using apps, your situation in the KSeF system depends on whether you work with a fleet partner or run a fully independent business.

In the world of transport applications, KSeF is not just a new obligation, but above all a change in the way your costs and commissions are settled .

The role of the fleet partner as a "digital shield"

For most drivers using the services of partners such as Ramnext, KSeF will be almost invisible, provided the partner is technologically ready.

• Cost automation : Your fuel or car service invoices, after providing your partner's Tax Identification Number, will be entered directly into their KSeF system.

  
  

• No more photos of receipts : A good partner will automatically assign an invoice to your sub-account. You won't need to send scans or photos of documents – the system will download and settle them automatically.

  
  

• Risk of an "unready" partner : If your partner does not implement integration with KSeF by February 1, 2026, they may lose the ability to settle your costs, which will actually reduce your weekly wage.

What about invoices from the apps themselves (Uber/Bolt)?

Invoices for commissions and technology fees issued by foreign giants (often settled as imports of services) will also have to be reflected in the system, provided that the platform is registered for VAT in Poland.

Important for drivers: > "From April 1, 2026, the KSeF obligation will cover other VAT payers, including sole proprietorships and small and medium-sized enterprises. The obligations include issuing and receiving invoices in XML format."

The most important rules for "application":

• Invoices for business passengers : If a passenger is traveling on a business trip and requests an invoice via the app, the platform or your partner will issue it to KSeF on your behalf.

  
  

• Receiving cost invoices : As of February 1, 2026, you are required to receive e-invoices. Remember that paper invoices for parts or tires will no longer be considered accounting evidence in intercompany transactions.

  
  

• Penalty-free period : Even though the system starts in 2026, financial penalties for errors in KSeF will only be imposed from January 1, 2027 , which gives you time to learn how to use the MF mobile application.

Imagine that your phone is now not only a navigation and order source, but also your financial command center.

It is crucial that you check now whether your fleet partner is planning full automation with KSeF , so that from February 2026 you do not have to waste time on manual data transfer.

FAQ – KSeF obligation for taxi drivers in questions and answers

Here is a summary of key facts regarding the implementation of the KSeF system in the taxi industry, prepared to quickly find specific answers to the most important questions.

1. What is KSeF? : It is a nationwide platform for issuing and receiving invoices structured in XML format, which replaces paper and PDF documents.

   
   

2. When does KSeF become mandatory for taxis? : For most drivers (JDG) and fleet partners, the key date is April 1, 2026.

   
   

3. Do I have to issue an e-invoice to each passenger? : No, the obligation only applies to business trips (B2B); when transporting private persons, you still issue a standard receipt.

   
   

4. What is a structured invoice? : It is a document in XML format, which is considered issued only after it is assigned a unique number by the Ministry of Finance server.

   
   

5. What are the costs of using KSeF? : The government system itself is free of charge, and the only costs are the possible purchase of a commercial supporting application or a qualified signature.

   
   

6. Does a non-VAT driver also have to use KSeF? : Yes, from April 2026, VAT-exempt drivers must also issue e-invoices if they use them to document their sales.

   
   

7. Will a receipt with a Tax Identification Number up to PLN 450 still be an invoice? : Only until the end of 2026; from January 1, 2027, each such purchase will require a full e-invoice in KSeF.

   
   

8. How to log in to the system? : The simplest and free method for a driver on an JDG is to use a Trusted Profile or the mObywatel application.

   
   

9. What is a KSeF token? : It is a special digital key that allows your mobile app to securely send invoices to the system without logging in each time.

   
   

10. Can an invoice in KSeF be cancelled? : No, once a KSeF number has been assigned it cannot be deleted; errors can only be corrected by issuing a corrective invoice.

    
    

11. What should I do if I don't have internet access during the course? : You can issue an invoice offline, but you must submit it to the system no later than the next business day.

    
    

12. Do I need to collect paper invoices for fuel? : No, from February 2026 all cost invoices will be automatically sent to your mailbox in the KSeF system.

    
    

13. How will the passenger receive the invoice? : A business passenger will find it in their KSeF system, and tourists or people outside the system can be provided with a visualization with a QR code.

    
    

14. What happens if the KSeF system fails? : In the event of an official failure of the Ministry of Finance servers, you can issue invoices traditionally, and after the error is resolved, you have 7 days to complete them in the system.

    
    

15. Does KSeF speed up VAT refunds? : Yes, for KSeF users the basic VAT refund deadline is shortened from 60 to 40 days.

    
    

16. How long are invoices stored in the system? : KSeF archives all documents for a period of 10 years, which relieves you of the obligation to keep paper documentation.

    
    

17. Do I have to submit the ZAW-FA form? : Only if you run a company or use a qualified signature without a PESEL/NIP number; for a regular sole proprietorship with a Trusted Profile it is not required.

    
    

18. What are the penalties for not submitting an invoice to KSeF? : Financial sanctions have been postponed and will only come into force from 1 January 2027.

    
    

19. Does KSeF see my receipt transactions? : No, the e-invoice system only records B2B documents; receipt sales are sent to the tax office separately via online cash registers.

    
    

20. Can a fleet partner issue invoices for me? : Yes, you can give your partner permissions in the system to manage your invoicing and cost settlement.