Fiscal subject related
The reduction of VAT rates applies to the following categories of goods
-basic food and beverages currently subject to the 5% VAT rate - they will be taxed at 0% VAT;
- goods used to drive internal combustion engines (diesel oil, biocomponents constituting self-contained fuels, motor gasoline, natural gas (wet), liquefied LPG) - currently subject to the 23% VAT rate - will be taxed at the 8% VAT rate;
- fertilizers, plant protection chemicals, horticultural soil and other means of supporting agricultural production - currently subject to the 8% VAT rate - will be taxed at 0% VAT;
- natural gas (CN 2711 11 00 or 2711 21 00) - will be taxed at 0% VAT;
- electricity (CN 2716 00 00) - will be subject to VAT 5%;
- heat energy - will be subject to VAT 5 %
Other news from Poland
The Polish Ministry of Finance clarifies VAT rules for Deposit-Refund packaging system.

The Ministry of Finance has clarified VAT treatment for beverage packaging under the deposit-refund system: deposits are outside the VAT scope, do not require VAT invoices, and should be recorded in the non-fiscal section of receipts. If packaging is not returned, the business introducing it must increase its VAT base by the unreturned deposit value and report it in the following year’s first VAT... Read more
Ministry of Finance Releases Updated Q&A on KSeF 2.0 ahead of the 2026 rollout.

The Polish Ministry of Finance has released an updated Q&A guide on the National e-Invoice System (KSeF 2.0) to help taxpayers prepare for its phased rollout starting February 1, 2026. The resource clarifies system features, access options, and implementation steps, ensuring businesses are ready for the transition to structured e-invoicing. The Ministry of Finance of Poland has published a revised... Read more
Poland launches a new version of the e-receipts mobile app.

Poland’s Ministry of Finance has launched an updated version of the free e-Receipts mobile app, enabling users to receive, store, and share electronic receipts across multiple devices for seamless expense management. The app, part of the government’s digital initiative, also allows manual entry of paper receipts, warranty tracking, and reporting of purchase irregularities. The Ministry of Finance... Read more
Poland to Launch KSeF 2.0 Test Environment in September ahead of full rollout in 2026 and officaly adoption of E-invoice legislation

Poland is preparing to launch a new version of its e-invoicing platform, KSeF 2.0, with a test environment becoming available in September 2025. This transition follows the recent signing of new e-invoicing legislation and is set to officially launch for businesses on February 1, 2026, with a later date for smaller companies. E-invoicing in Poland: as of 1st September, the test version of the Nati... Read more
Poland set to launch VAT Deposit System in October 2025: important features

Poland will introduce a new VAT deposit system (kaucyjny system) on 1 October 2025, requiring refundable deposits on single-use beverage packaging, with VAT applied only to unreturned deposits. The rules clarify VAT liability, allow refunds via cash or non-cash methods, and oblige businesses across the supply chain to update invoicing, reporting, and refund systems to avoid penalties. Poland is pr... Read more
Large tax inspections in Poland – fines for missing receipts

Poland has intensified tax inspections this summer, targeting especially seasonal retailers and focusing on the proper issuance and delivery of fiscal receipts, with fines of up to PLN 1,000 per violation. Authorities emphasize that printed receipts must be physically handed to customers (or sent electronically if agreed), and failure to do so—even if printed—is treated as a violation. Tax audits... Read more
Polish Parliament approves rollout of National e-Invoice System.

Poland’s Parliament has approved the phased rollout of the National e-Invoice System (KSeF), making e-invoicing mandatory starting February 1, 2026 for large businesses, with full adoption by 2027. The reform includes delayed penalties and register transition, along with a shortened VAT refund period from 60 to 40 days to support business cash flow. Few days ago, the Sejm passed a bill int... Read more