Fiscal subject related
One of them is the abolition of the obligation to archive invoices for five years. The National e-Invoice Register will store documents in electronic form for a longer period of 10 years. More precisely, under the current legal situation, taxpayers must keep documents for 5 years from the end of the year in which the tax payment deadline for a given sale expires. Such archiving may take place in traditional paper or electronic form. But new rules will change it. This will be very convenient for taxpayers and entrepreneurs. The archiving of documents will be ensured by the tax administration, and taxpayers will not pay anything for this service.
Other news from Poland
Railway cash register obligation in Poland: deadline delayed for 2027
Poland
Author: Nikolina Basić
Poland’s Sejm has approved a bill postponing the obligation for rail carriers to use cash registers from January 1, 2026, to April 1, 2027, to give operators more time to prepare. The delay is intended to align transport regulations with broader tax system developments and ensure that national tax recording systems are fully ready before the requirement takes effect. The Sejm has officially passed... Read more
Poland launches first wave of mandatory KSeF B2B E-invoicing-overview
Poland
Author: Nikolina Basić
Poland has launched the first phase of mandatory B2B e-invoicing via the National e-Invoice System (KSeF), requiring large taxpayers (PLN 200m+ turnover) to issue invoices through KSeF from 1 February 2026, with wider rollout in April 2026 and micro-enterprises joining in 2027. Final regulations from the Polish Ministry of Finance confirm the FA(3) XML standard, phased compliance milestones, trans... Read more
New document was uploaded: E-commerce Poland - Legal requirements
Poland
Author: Nikolina Basić
The purpose of this document is to explain how electronic chargers for electronic vehicles are treated in terms of whether are they subjects of fiscalization or not, whether there is an obligation to use and process transactions via cash registers, an obligation to issue fiscal receipts, etc Read more
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Already subscriber? LoginE-invoicing-KSeF to launch on schedule, no delays confirmed
Poland
Author: Nikolina Basić
Poland has confirmed that the National e-Invoice System (KSeF) will go live as planned from 1 February 2026, with a phased rollout based on turnover thresholds, strong security measures in place, and no penalties applied during 2026, as sanctions will only start from 1 January 2027. The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on tim... Read more
Who needs a cash register in 2026 in Poland?
Poland
Author: Nikolina Basić
From 2026, most businesses selling to consumers in Poland must use cash registers, with exemptions mainly based on a PLN 20,000 turnover threshold, specific exempt industries, or payment methods such as bank transfers and mail order sales. The rules apply through 2027 and exclude B2B sales, real estate, and depreciable fixed assets from the turnover test. As we enter 2026, new tax regulations are... Read more
KseF 2.0: Important Deadlines for Polish Retailers
Poland
Author: Tara Nedeljković
Although KSeF 2.0 is primarily a B2B system, it introduces major changes for B2C retailers by requiring all VAT taxpayers to receive invoices via KSeF from February 2026 and progressively mandating invoice issuance through KSeF for retailers from April 2026. From 1 January 2027, cash register receipts with a buyer’s NIP will be prohibited, making KSeF the mandatory channel for such consumer invoic... Read more
Poland Launches Public Consultation on Permanent Establishment Rules for Mandatory KSeF E-Invoicing
Poland
Author: Tara Nedeljković
Poland’s Ministry of Finance has launched public consultations on draft tax clarifications defining when a permanent establishment in Poland is sufficiently involved in transactions to trigger e-invoicing obligations under the KSeF system. Read more