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.
Starting 1 January 2026, taxpayers must submit a notification through the e‑Tax Office indicating their intention to issue and send invoices with attachments before they can issue such invoices in KSeF 2.0.
The notification must include taxpayer information (including email address), type of activities to be documented, and expected technical parameters such as average monthly number of invoices and average size in kilobytes.
From 1 February 2026, simplified invoices in KSeF must include the issuer’s NIP number; outside KSeF this requirement does not apply.
The amended JPK_VAT requires that the declaration include the KSeF invoice number regardless of whether the invoice was issued or transmitted online or offline.
This summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in Poland. The original source is Pagero.
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