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
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
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Already subscriber? LoginPoland to Require Mandatory Return and Disposal of Unused Cash Registers from July 2026
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance plans targeted VAT Act amendments effective July 1, 2026, introducing stricter rules for handling fiscal devices. Businesses will be required to deregister and return all unused cash registers to manufacturers for disposal, with penalties for non-compliance to prevent misuse of outdated equipment. The Ministry of Finance has announced a focused set of amendments to the... Read more
Poland Sets 2027 Deadline: Simplified Invoices Must Move from Cash Registers to KSeF
Poland
Author: Nikolina Basić
Poland will temporarily allow simplified invoices issued from cash registers—including receipts with a buyer’s NIP—to remain outside the mandatory KSeF system until 31 December 2026. Starting 1 January 2027, all simplified invoices must be issued through KSeF, ending the option to generate them directly from cash registers. The introduction of the National e-Invoicing System (KSeF) in Poland is co... Read more