We are updating the content of the General Terms and Conditions of the Transmission Contract

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The new version of the General Terms and Conditions of the Transmission Contract (GTC) will come into force on February 1, 2026.

We are adapting the GTC to the amended provisions of the Value Added Tax Act* which, as of February 1, 2026, imposes an obligation on large enterprises to use the National e-Invoice System (KSeF).The update to the GTC covers the rules for issuing and receiving invoices resulting from transmission contracts. Its purpose is to ensure the effective and secure processing of invoices in the KSeF.


The obligation to issue and receive invoices via KSeF applies to Polish shippers (i.e. entities having their registered office registered as VAT payers in Poland). The rules for invoicing foreign shippers remain unchanged.

The new content of the GTC is available on the website.

* Act of 11 March 2024 on the Value Added Tax Act (Journal of Laws of 2025, item 775, as amended)