Dear Sir/Madam, Partners and Clients,

We would like to inform you that, in order to ensure the highest quality of service and to comply with the statutory requirement for the digitalisation of document circulation, from 1 February 2026, SKAT Transport P.S.A. will begin issuing invoices under the National e-Invoicing System (KSeF).

This change concerns all contractors holding a Polish NIP number. We kindly ask you to forward the following information to your accounting and administration departments.

What is changing for companies with a Polish NIP?

From 1 February 2026, the primary and official method of invoice provision by SKAT Transport P.S.A. will be the KSeF system. Documents will be available on the government platform after logging in and searching for the invoice using our NIP number.

Please note that the KSeF system is solely for the transmission of structured invoices. Therefore, to facilitate your daily work, we will continue to send detailed transport specifications and attachments to orders, as well as notifications of the issuance of new documents to the specified email addresses.

How to prepare for the changes?

Although the nationwide obligation to use KSeF for all taxpayers comes into force on 1 April 2026, SKAT Transport P.S.A. has decided to implement it earlier to provide you with time for a smooth transition through the new procedures. We recommend that by this time you:

• Activate your company profile on the KSeF portal

• Assign appropriate permissions to employees responsible for settlements

• Optionally adapt your existing ERP systems for automatic retrieval of invoices from the government platform

Foreign companies (without a Polish NIP)

For our foreign partners who do not have a Polish NIP number, the rules of cooperation and settlements remain unchanged. Invoices and transport documentation will be sent via the existing channels, most often electronically in PDF format. You are not required to register in the Polish KSeF system.

Important: All invoices issued before 1 February 2026 will be processed and delivered under the current rules.

More details about the functioning of the system can be found on the official pages of the Ministry of Finance.

Yours sincerely,
The SKAT Transport P.S.A. Team