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.
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RP · 14 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 · 28 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 · 29 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 1 month 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
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.
Primary source
Read the full article at PageroThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in Poland. The original source is Pagero.
