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 invoice cannot be corrected once KSeF becomes mandatory; the company must accept the invoice as issued.
Sanctions will not be applied until 2027, according to the Ministry of Finance.
No, the Ministry of Finance stated that there is no possibility of reversing such an invoice.
They should use the transition period to develop internal processes that secure compliance with the requirement to issue invoices via KSeF.
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Gov.pl · about 4 hours ago
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.
GOFIN · 5 days ago
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.
Archiwum Rzeczpospolitej · 5 days ago
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.
International Tax Review · 7 days ago
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.
Bloomberg Tax · about 2 hours ago
The Czech Tax Agency clarified input VAT deduction rules for acquisitions of long‑term assets effective 1 January 2025. The guidance outlines procedures for partial deductions, incorporates the EU cross‑border regime for small enterprises, and sets a deadline for claiming deductions by the end of the second calendar year after the relevant year.
KPMG · about 2 hours ago
Greece will enforce mandatory electronic invoicing for domestic B2B transactions in 2026, with a phased rollout for large enterprises and other businesses. Early adopters receive tax incentives, and the requirement remains optional for EU‑based B2B transactions.
