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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GOFIN · 3 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 · 3 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 · 4 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.
Global VAT Compliance · about 5 hours ago
The Romanian National Agency for Fiscal Administration (ANAF) has set key filing dates for January 2026, covering VAT registrations, returns, social contributions, withholding tax, and One‑Stop‑Shop (OSS) submissions. The deadlines vary by taxpayer type and transaction profile, with specific dates for quarterly VAT taxpayers, registration changes, and December 2025 related filings.
OpenEnvoy · about 7 hours ago
Ukraine requires all VAT‑registered businesses to issue electronic invoices in XML format and submit them to the Unified Register of Tax Invoices before sending them to recipients. Public sector suppliers must use e‑invoicing for all transactions, with digital signatures mandatory and invoices archived for three years.
Comarch · about 7 hours ago
Ukraine requires electronic invoicing for taxpayers with annual revenue above UAH 1 million, and mandates SAF‑T reporting for SMEs since 1 Jan 2023 and for large enterprises since 1 Jan 2022. The Cabinet adopted a two‑year experimental e‑TTN project on 30 May 2024, which will become mandatory after the trial period, eliminating paper consignment notes.
