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.
The regulation becomes effective on 1 January 2026.
A detailed description of the goods must be prepared.
The entry is made on the invoice issue date, not on the date the description is prepared.
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Crowe Poland · about 16 hours ago
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