As a reminder, the original plan was for July 2024, but following a technical audit and problems in implementation, it has been concluded that a full architecture rebuild is required. The Ministry will prepare two draft changes to VAT – one will concern the date of entry into force of the regulations, and the other will concern the simplification of the regulations.
Latest announcements covering E-Invoice in Poland from 2026
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
286
Content accuracy validation date:
09.05.2024
Content accuracy validation time:
09:08h
Finally, after the latest postponements, the Polish Ministry of Finance has confirmed the early 2026 launch of mandatory KSeF e-invoicing:
- 1 Feb 2026: Large taxpayers, over PLN 200 million (€46 m) per annum turnover in the previous year; and
- 1 Apr 2026: other taxpayers.
The Ministry of Finance informed in the List of legislative and program works of the Council of Ministers that two Amendments to the VAT Act are planned. The first Project will concern the date of entry in force of the KSEF-Regulations. – To ensure the postponement of the date of entry into force of the mandatory KSeF, it is necessary to develop a draft Act and urgently carry out the legislative process to ensure its announcement before July 1, 2024 (before the entry into force of the Act of June 16, 2023 implementing the mandatory KSeF) – informs the Ministry of Finance.
There will also be a second Project regarding the Simplification of Regulations. - The proposed solutions to simplify the legal environment will be the subject of a separate draft legal act and will be consulted separately – announces the ministry.
Also, the Polish Ministry of Finance has launched a consultation on legislative amendments and software interface-Specifications-Issues, with a new launch date. The Consultation was completed 19. April. Key points from the consultation document and changes to the original July 2024 regime:
- New fine regime with initial soft-launch 1-day delay on live reporting
- Offline Mode for Emergency QR-Code-Generation for Invoices
- Provision to add attachments to E-Invoices
- Voluntary Use of KSeF to issue B2C-Invoices
- Limit VAT deductibility with PIT or CIT taxpayer’s tax ID number.
- Changes to the transmission of payment details
Other news from Poland
VAT reliefs for flood victims in Poland
Poland
Author: Nikolina Basic
Due to the flooding, which caused significant material damage, leaving many residents homeless, the Ministry of Finance has introduced zero VAT for donations of goods and services in connection with aid for those affected by the disaster. Also, the Ministry of Finance in Poland announces customs duty exemptions for essential imports in Poland. More precisely, the Ministry of Finance announced that imports of basic necessities such as food, medicines, clothing, and bed linen, intended for free distribution to people in need by state organizations or authorized charitable and benevolent organizations, will be exempt from customs duty. Read more
Changes in VAT 2025 in Poland
Public
Poland
Author: Nikolina Basic
Poland
Author: Nikolina Basic
The Council of Ministers in Poland has recently published the assumptions for a draft act aimed at amending several key legislative acts, including the Act on Tax on Goods and Services, the Act on Excise Duty, and other related acts. This proposed legislation introduces significant changes, particularly in the areas of reduced VAT rates and the reverse charge mechanism. Additionally, it includes a... Read more
No integration of online cash registers with payment terminals in Poland
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
In a significant move, the Ministry of Finance in Poland has proposed an amendment to the VAT Act, relieving entrepreneurs from the obligation to integrate online cash registers with payment terminals. This requirement, initially introduced by the Polish Deal, was never enforced as it was immediately postponed. The Ministry cites the lack of technically compliant terminals as the primary reason fo... Read more
Sale of energy at electric vehicle charging stations in Poland. Does fiscalization need to be applied?
Poland
Author: Nikolina Basić
In terms of fiscalization and the obligation for businesses to use cash registers and report transactions via them, the question arises in the terms of how chargers for electric vehicles are treated. Do they need a cash register installed or not? Read more
More entrepreneurs with cash registers in Poland?
Public
Poland
Author: Nikolina Basic
Poland
Author: Nikolina Basic
The Minister of Finance published a new draft regulation on cash register exemptions in Poland. It deals with the exemptions from the obligation to keep sales records using cash registers for the upcoming year. If enacted, the regulation will maintain the current sales limit for exemptions at PLN 20,000 but will narrow the scope of activities eligible for exemptions. According to the Government L... Read more
EU to protect domestic e-commerce sellers with a cross-border tax reform
Public
Author: Stefan Ditrih
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more
New obligations concerning a deposit- system in Poland
Public
Poland
Author: Nikolina Basic
Poland
Author: Nikolina Basic
Poland announces packaging regulations with the introduction of a new deposit system set to commence on January 1, 2025. This initiative aims to enhance the country's recycling efforts and streamline the management of packaging waste. In conjunction with the deposit system, proposed changes to VAT regulations are expected to have a substantial impact. These changes include the implementation of a... Read more