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 prepares for Mandatory B2B E-Invoicing with new KSeF Tools- Certificates and Authorizations Module (MCU)
Poland
Author: Nikolina Basić
Starting February 1, 2026, Poland mandates B2B invoicing via the National e-Invoice System (KSeF). To support this, the Ministry of Finance released key tools, including the MCU for managing access and digital certificates, which are essential for KSeF 2.0 access. Starting February 1, 2026, Poland will require businesses to use the National e-Invoice System (KSeF) for B2B invoicing. To help compan... Read more
E-invoicing in Poland: Ministry of Finance launches demo version of KSeF 2.0 API
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched the pre-production (Demo) environment for the new KSeF 2.0 API, enabling businesses and software providers to test integrations under real authentication conditions. The demo, accessible at ksef-demo.mf.gov.pl, mirrors live system functionality without legal effects, supporting companies in preparing for mandatory e-invoicing rollout The Ministry of Financ... Read more
Regulation update in Poland: expansion of software-based cash registers
Poland
Author: Nikolina Basić
Poland has expanded the scope of businesses eligible to use software-based cash registers under amendments effective April 1, 2026. The updated regulation adds sectors such as car washes, automated delivery systems, self-service ticketing, and electronic parking services, further advancing the country’s digital tax infrastructure modernization Poland’s authorities have officially published a... Read more
New SENT system rules in Poland will cover clothing and footwear from March 2026
Poland
Author: Nikolina Basić
Starting March 17, 2026, Poland’s SENT system—which monitors road and rail transport of goods—will expand to include clothing and footwear. This change comes from a regulation issued by the Minister of Finance and Economy on September 10, 2025. The SENT system will now require reporting for shipments of: Knitted or crocheted clothing (Chapter 61 of CN) over 10 kg Non-knitted clothing (Chapter... Read more
E-invoicing-KSeF 2.0 API Testing begins: the Ministry of Finance opens integration Environment
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has opened the integration environment for KSeF 2.0 API testing, allowing software providers to check system compatibility ahead of the mandatory rollout. A detailed user manual and technical support are available, with key milestones leading up to the full production launch on February 1, 2026. On September 30, 2025, the Ministry of Finance of Poland officially launch... Read more
The Polish Ministry of Finance clarifies VAT rules for Deposit-Refund packaging system.
Poland
Author: Nikolina Basić
The Ministry of Finance has clarified VAT treatment for beverage packaging under the deposit-refund system: deposits are outside the VAT scope, do not require VAT invoices, and should be recorded in the non-fiscal section of receipts. If packaging is not returned, the business introducing it must increase its VAT base by the unreturned deposit value and report it in the following year’s first VAT... Read more
Ministry of Finance Releases Updated Q&A on KSeF 2.0 ahead of the 2026 rollout.
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has released an updated Q&A guide on the National e-Invoice System (KSeF 2.0) to help taxpayers prepare for its phased rollout starting February 1, 2026. The resource clarifies system features, access options, and implementation steps, ensuring businesses are ready for the transition to structured e-invoicing. The Ministry of Finance of Poland has published a revised... Read more