Global VAT & Indirect Tax News

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.