Poland is proposing a 3% Digital Services Tax (DST) on digital platforms’ advertising, data services and intermediary services, targeting companies with global revenues over €1 billion and Polish revenues above €250 million. The tax will apply only to income from Polish users and will credit Polish corporate income tax paid to reduce double taxation. A public consultation will begin in February 2026, with a draft bill expected after stakeholder feedback.

Poland’s new National e‑Invoicing System (KSeF) will become mandatory for businesses in February 2026, following a delay from July 2024 to accommodate extensive consultations. The article compares the rollout to the controversial Polish Deal reforms, noting that large firms are largely prepared while smaller enterprises may face readiness challenges.

Poland’s Ministry of Finance and Economy has signed four executive regulations that finalize the technical and organisational aspects of the National E‑Invoicing System (KSeF). The new rules set exemptions for certain services, change simplified invoice handling, and introduce mandatory JPK_VAT reporting with KSeF identifiers from 1 February 2026. Businesses must update their accounting and ERP systems to comply with the new authorisation, authentication and data‑scope requirements.

Poland is preparing for the transition from KSeF 1.0 to KSeF 2.0, with key dates set for the production environment maintenance and the go‑live of the new system. Taxpayers using KSeF 1.0 can issue invoices until 26 January 2026, after which a maintenance break runs until 31 January. From 1 February 2026, KSeF 2.0 will be live and mandatory e‑invoicing will begin for large taxpayers, and all KSeF‑in‑scope taxpayers must be ready to use and receive invoices in the new system.

Poland’s Ministry of Finance has extended the phased launch of the KSeF e‑invoicing system, with large taxpayers required to go live on 1 Feb 2026 and other businesses on 1 Apr 2026. No monetary penalties will apply for KSeF breaches during 2026, but administrative fines may be imposed from 1 Jan 2027. Additional requirements include bank‑transfer ID references from 1 Aug 2026 and mandatory acceptance of KSeF invoices by Polish VAT‑registered customers.

The Polish Ministry of Finance confirms that the mandatory KSeF e‑invoicing system will start as scheduled, with no delays. The system will be operational from 1 Feb 2026 for high‑turnover advertisers, from 1 Apr 2026 for other taxpayers (excluding those with monthly sales ≤10 000 PLN), and from 1 Jan 2027 for those with lower sales. No penalties will apply until 1 Jan 2027, after which non‑compliance will be penalised.

Poland will require taxpayers to notify the e‑Tax Office before issuing invoices with attachments in KSeF 2.0 from 1 January 2026. The notification must include taxpayer details, activity type and technical parameters, and attachments must be part of the XML file. Additional legislative updates include simplified invoice rules, JPK_VAT amendments, and exemption provisions effective February 2026.

Poland’s draft law seeks to align the third‑party liability provisions for capital company tax arrears (art. 116 of the Tax Ordinance) with EU Court of Justice rulings C‑277/24 (Adjak) and C‑278/24 (Genzyński). It proposes new rights for third parties to challenge tax determinations and access case files, and to clarify board member responsibilities. The draft is slated for presentation to the Sejm in the first or second quarter of 2026.

The Polish Ministry of Finance clarified that invoices issued in PDF format cannot be corrected once the mandatory KSeF system becomes effective in February 2026. There will be no reversal or sanctions until 2027, and companies should use the transition period to establish internal processes.

The article explains how Polish tax law requires recording purchases of commercial goods immediately upon receipt, and outlines procedures when goods are received before the invoice, including preparing a detailed description and attaching it to the invoice if received in the same month. It also notes the deadline for entries (20th of each month) and the conditions under which entries can be delayed until invoice receipt.

The Polish Ministry of Finance introduced a new regulation effective 1 January 2026 that changes how purchases are recorded in the tax books. If goods are delivered before the invoice is received, a detailed description must be prepared, but the entry is made on the invoice issue date, not the description date. Guidance is available in the Eureka system under reference numbers 670629 and 671795.

Poland’s 2026 tax landscape focuses on digital compliance, with mandatory e‑invoicing via the National e‑Invoicing System (KSeF) and new corporate income tax reporting in JPK_CIT format. The year also sees expanded withholding tax exemptions for foreign investment funds and a temporary 30% corporate tax rate for banks.