Fiscal subject related
Few days ago, the Sejm passed a bill introducing a mandatory National e-Invoice System (KSeF) for taxpayers in Poland. The law will be implemented in stages beginning in 2026.
Implementation Timeline:
· February 1, 2026: Large businesses with over PLN 200 million in 2024 sales must begin using e-invoices.
· April 1, 2026: All remaining entrepreneurs are required to comply.
· January 1, 2027: Small businesses with monthly sales up to PLN 10,000 will join.
Until the end of 2026, businesses can continue using traditional cash registers for invoicing. Penalties for invoicing errors and mandatory KSeF reference numbers in bank transfers will also be delayed during this phase. One of the key features of the new bill is a faster VAT refund process. The standard deadline will be reduced from 60 days to 40 days, helping companies manage their cash flow more efficiently.
Other news from Poland
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
Poland moves to simplify E-Invoicing with a new VAT Bill, and technical documentation is updated.

Poland is advancing a VAT bill to simplify e-invoicing through a phased rollout of the updated KSeF system, shorter VAT refund times, and exemptions for micro-entrepreneurs until late 2026. Alongside legal changes, new technical documentation—including the FA_VAT (3) schema and expanded offline and QR code features—will support businesses in preparing for mandatory e-invoicing starting February 20... Read more
Poland clarifies VAT Rules for Deposit system ahead of October launch.

Poland's Ministry of Finance has issued draft VAT guidelines ahead of the October 1, 2025 launch of the new deposit system, clarifying tax treatment for packaging in the beverage and retail sectors. Key rules confirm that VAT applies only when packaging isn’t returned, and businesses must account for VAT proportionally if returns can’t be tracked. On July 3, 2025, Poland’s Ministry of Financ... Read more
New document was uploaded: Ordinance of the Minister of Finance from June 30, 2025 regarding software-based cash registers

This regulation applies to cash registers in the form of software in Poland and exists along with the general regulation for cash registers in the form of hardware. This applies to specific sectors and contains legal and technical requirements for these cash registers. Read more