Fiscal subject related
For international e-commerce, we can say that banks and other financial institutions will keep, store, and send to the head of KAS a record of indicated payment transactions. Reporting applies to cross-border payments if the payment service provider executes more than 25 payments to the same payee in a quarter.
Other news from Poland
Poland expands structured e-invoicing to consumers.

Poland has expanded the National e-Invoice System (KSeF) to allow voluntary structured e-invoicing for B2C transactions, addressing long-standing business requests. Sellers can now issue consumer invoices either online through KSeF with a QR-coded PDF or offline via KSeF’s offline24 mode, without requiring consumer registration or consent. Read more
Poland introduces new cash register regulation

Poland has introduced a new regulation on cash registers, effective July 1, 2025, which allows the issuance of electronic receipts (e-receipts) alongside traditional paper receipts, provided the customer consents. The regulation shortens several compliance deadlines, including reporting thefts and updating register data, and introduces clearer rules for e-receipt legibility and technical requirements. Read more
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Poland’s draft e-invoicing regulation suspends penalties until the end of 2026.

Poland’s draft regulation proposes suspending penalties for non-compliance with mandatory e-invoicing under the KSeF system until the end of 2026, giving businesses more time to adapt. After the grace period, penalties may apply for issues such as failure to issue or correctly submit e-invoices, delays, or missing required information. Businesses in Poland are set to benefit from a tempora... Read more
Announcement of new cash register regulations in Poland—probably from July 2025

Poland plans to implement new cash register regulations from July 1, 2025, allowing businesses to issue electronic receipts (e-receipts) via traditional and virtual cash registers, provided customers consent. The changes align with recent VAT Act amendments, introduce integration with the national receipt HUB system, and clarify that cash register-issued documents will no longer qualify as full in... Read more
Poland proposes a delay for parts of the mandatory e-invoicing system—invoices from cash registers?

Poland’s Ministry of Finance proposes delaying the ban on using cash register invoices and the requirement to include KSeF numbers in payments until the end of 2026, while maintaining the main rollout deadlines for mandatory e-invoicing. Large taxpayers must comply by February 1, 2026, and small businesses by April 1, 2026, with no penalties for KSeF invoicing errors during the transition period.... Read more