Poland is preparing for the transition from KSeF 1.0 to KSeF 2.0, with key dates set for the production environment maintenance and the go‑live of the new system. Taxpayers using KSeF 1.0 can issue invoices until 26 January 2026, after which a maintenance break runs until 31 January. From 1 February 2026, KSeF 2.0 will be live and mandatory e‑invoicing will begin for large taxpayers, and all KSeF‑in‑scope taxpayers must be ready to use and receive invoices in the new system.
Taxpayers using KSeF 1.0 can continue issuing invoices until 26 January 2026.
The technical maintenance break for KSeF 1.0 production environment runs from 26 to 31 January 2026.
KSeF 2.0 goes live and mandatory e‑invoicing for large taxpayers begins on 1 February 2026.
All taxpayers in scope of KSeF must be ready to use KSeF 2.0 from 1 February 2026.
All taxpayers in scope of KSeF must be able to receive invoices in KSeF from 1 February 2026.
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Crowe Poland · about 16 hours 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 · 2 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 · 4 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 · 4 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 · 9 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 · 10 days 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.
