The General Court ruled that Poland’s requirement of invoice possession for VAT deduction is incompatible with EU law. Polish taxpayers can now deduct VAT in the month of liability if the invoice was issued before the tax return submission, rather than waiting for the next accounting period. The decision is expected to accelerate VAT recovery and improve cash flow, especially under the mandatory KSeF e‑invoicing system.
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RP · 15 days ago
Poland: Invoices issued and received outside the Krajowy System e-Faktur (KSeF) still allow VAT deduction for VAT-registered taxpayers. The obligation to issue structured invoices via KSeF began on 1 February 2026, expanded to additional groups on 1 April 2026, and will apply to all VAT taxpayers from 1 January 2027.
Crowe Poland · 29 days ago
Crowe Poland outlines a draft amendment to the Polish VAT Act that proposes a mix of simplifications and tightening measures. Key proposals include a new VAT warehouse system, extended VAT payer list verification, elimination of certain reporting obligations, and changes to the TAX FREE system and goods classification. The draft also introduces tighter controls such as extended buyer liability and revised cash register rules.
VatCalc · 30 days ago
Poland has introduced a new VAT warehouse regime effective 2026, allowing non‑resident businesses to defer VAT on goods stored in authorised warehouses and maintain 0% VAT treatment while goods remain in the facility. The regime requires compliance with KSeF e‑invoicing, registration for Polish VAT, and strict documentation. KSeF e‑invoicing rollout completed for most businesses on 1 April 2026.
VatCalc · about 2 months ago
Poland has approved a comprehensive VAT reform package that introduces a new warehousing regime, expands 0% VAT for import‑related services, and completes the rollout of the KSeF e‑invoicing system for most businesses as of 1 April 2026. The package also includes five‑year VAT status checks, updates to energy and agriculture VAT rules, and a digital tax‑free shopping process for tourists. VAT‑registered businesses should review the changes ahead of their expected implementation later this year.
VatCalc · 2 months ago
Poland’s Ministry of Finance has drafted a regulation aligning foreign VAT refund procedures with the KSeF mandatory e‑invoicing platform. The draft requires foreign businesses to reference KSeF invoice identification numbers in refund claims, with transitional measures for claims before 1 January 2026. EU and non‑EU businesses must provide KSeF references or supporting invoice documentation depending on availability.
EUbusiness · 2 months ago
Poland’s VAT regime requires businesses to file the JPK_V7 XML report by the 25th day of the month following the billing period, with a 12% annual statutory interest on late payments. Small businesses benefit from a turnover exemption that rises from 200,000 PLN to 240,000 PLN in 2026, while refund processing times are shortened to 40 days. Penalties include a 500 PLN fine per JPK error and a 14‑day correction window.
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Key Takeaways
They can deduct VAT in the month when the tax liability arises, provided the invoice was issued before the submission of the tax return.
It allows earlier VAT recovery, improving cash flow for businesses using KSeF by enabling deduction before the next accounting period.
Yes, it removes the requirement that the invoice must be in the next accounting period; now it only needs to be issued before the tax return.
Primary source
Read the full article at MDDPThis summary was published on VATfaqs.com on 13 February 2026. It relates to VAT developments in Poland. The original source is MDDP.
