I. For Domestic Business Partners

As of 1 February 2026, sales invoices issued by the Company to domestic business partners will generally be issued exclusively in the form of structured invoices via the National e-Invoicing System (KSeF). From this date, the Company will no longer issue paper invoices or send invoices in PDF format by electronic means, except in cases provided for by applicable regulations.

II. For Foreign Business Partners

The National e-Invoicing System (KSeF) is intended for entities holding a Polish Tax Identification Number (NIP) and appropriate authorizations. Therefore, foreign business partners do not have access to this system. Invoices for transactions with foreign business partners are issued by the Company in the form of structured invoices via KSeF.As foreign business partners do not have access to KSeF, they will receive a printed copy of the invoice in the manner previously applied by the Company and agreed with the partner.

III. For Suppliers

Due to the obligation to use the National e-Invoicing System (KSeF), all invoices issued to the Company must be submitted via KSeF. Detailed rules regarding invoicing, submission of accompanying documents, and procedures for special cases have been provided to suppliers in a separate notice.