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.
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Crowe Poland · 21 days ago
On 11 February 2026, the EU General Court ruled that Polish VAT deduction rules are inconsistent with EU law, allowing businesses to deduct VAT in the month the transaction occurred if the invoice is received before the filing deadline. The decision invalidates the practice of postponing deductions to the next settlement period and is binding on Polish tax authorities, potentially improving liquidity for taxpayers. The ruling may prompt amendments to national regulations.
E-Invoice · 22 days ago
Poland's KSeF e-invoicing system requires all VAT‑registered businesses to submit B2B invoices via a centralized platform using the FA(3) XML format. Large taxpayers must comply from February 2026, others from April 2026, with a grace period through 2026 and penalties starting in 2027. The system assigns unique identifiers, stores invoices for ten years, and imposes up to 100 % VAT penalties for non‑compliance after the grace period.
Prawo · 24 days ago
In Poland, when a business vehicle is transferred from commercial use to private ownership, the transfer is treated as a taxable supply and VAT must be charged. The rule applies regardless of whether the original purchase allowed a 100% or 50% VAT deduction, as confirmed by a 2025 tax authority interpretation.
TaxFoundation · 25 days ago
Poland’s Ministry of Digitalization has launched a public consultation on a new 3 % digital services tax (DST) that would broaden the existing 1.5 % rate to cover targeted advertising, multilateral digital interfaces and monetisation of user data, while exempting regulated financial services, direct online sales and publishing. The proposal would apply to companies with global revenue of €1 bn and Polish revenue above €6 m (PLN 25 m), and the government expects to raise about €400 m (PLN 1.7 bn) in 2027, roughly 0.3 % of total tax revenue. The article argues that the DST would impose a heavy burden on large multinationals, trigger potential US retaliation, and that a VAT reform would be a more efficient alternative.
Bloomberg Tax · 29 days ago
Poland's Ministry of Finance has opened a consultation on draft explanations for a VAT exemption covering defense-related supplies financed by the EU SAFE instrument amid the Russia‑Ukraine conflict. The exemption permits suppliers to deduct VAT paid at the preceding stage, requires a VAT exemption certificate stamped by the competent authority of the purchasing entity’s EU country, and applies to the final transaction in the supply chain as well as to supplies and intra‑Community acquisitions.
Bloomberg Tax · about 1 month ago
The European General Court issued a preliminary ruling on 11 February 2026 (Case No. T‑689/24) confirming that Polish input VAT can be deducted upon receipt of the invoice, not at the time of purchase. The decision, which cites EU Directive 2006/112/EC, applies to a Polish gas and electricity clearinghouse and clarifies the timing of the deduction right for Polish VAT authorities.
