Regulatory updates - Poland

Firstly, several amendments to the VAT Act and the Tax Identification Number Act/ NIP Act are proposed under project UD314. Key changes include:  

1. Expanded buyer's joint and several VAT liability for the seller's VAT arrears in additional cases, including: 

• Transactions where the taxpayer knew that the invoice, for which payment was made using the split payment mechanism (SPM), was issued by a non-existent entity, documents activities that were not performed, or states amounts that do not reflect reality; 

• Services listed in Annex 15 to the VAT Act with a value not exceeding 15,000 PLN (ca. 3,490 EUR); and 
• Certain intangible services, including consulting, management, accounting, advertising, and research.

2. Introduction of a VAT warehouse system that, in line with the EU Directive 2006/112/EC, allows the 0% VAT rate to apply to certain transactions involving goods placed in a VAT warehouse. 

3. Uniform VAT treatment for electricity supplies. The draft proposes to remove the reference to the electricity system from the relevant provisions so that a single, uniform set of VAT rules applies to electricity supply regardless of the delivery method. 

4. Modernized Tax-free system enabling e-check-in / e-clearance at TAX FREE terminals. 

5. Changes to VAT registration procedures, which include:  

• Refusal to register where the tax representative is missing 

• Refusal to re-register until missing returns are filed 

• Deletion of the taxpayer from the VAT register where there is no contact with the tax representative or where the tax representative resigns and no replacement is appointed 

6. NIP registration and identification changes include:  

• Simplification of NIP revocation. Revocation of a NIP would no longer require an administrative decision. It would instead be carried out as a substantive and technical act 

• Expanded grounds for NIP revocation  

• Expanded grounds for restoration of NIP 

The proposed changes, though adopted by the Council of Ministers on June 2, 2026, are still in draft form and would still require completion of the legislative process before entering into force. 

The changes are set to take effect primarily as from October 1, 2026, with certain provisions entering into force on January 1, 2027, and July 1, 2028, respectively. 

Secondly, project UDER112 proposes export-related changes to the VAT Act. The key proposed changes are: 

1. To remove the requirement from the definition of export,that the taxpayer must hold a customs authority confirmed export document. Instead, taxpayers would be able to rely on alternative evidence clearly confirming that the goods left the EU. Examples listed in the draft include:  

• transport documents received from a carrier or freight forwarder; 

• documents from the electronic system of a postal operator; 

• relevant documents issued by customs administrations of non-EU countries. 

The documents above must unambiguously confirm that the goods have left EU territory.

2. To reduce the risk of abuse arising from the broader evidentiary framework, the draft introduces an additional safeguard. The 0% rate on advance payments received in connection with exports will be available only to exporters registered as active VAT taxpayers for at least 12 months before the transaction. 

The project is planned for adoption by the Council of Ministers in the second quarter of 2026. The changes are still in draft form and are set to take effect primarily from January 1, 2027. 

The transition began with the shutdown of the KSeF 1.0 Test environment on September 1, 2025. shutdown of the KSeF 1.0 Test environment on September 1, 2025. Subsequently, the KSeF 2.0 Test environment will open for API testing on September 30, 2025, followed by the Pre"‘production (Demo) environment opening on October 15, 2025. Accordingly, testing will not be possible until late September, when the KSeF 2.0 Test environment opens.

As the transition concludes, the KSeF 1.0 Prod environment will be discontinued on January 26, 2026 (ahead of a planned maintenance window from January 26 to 31, 2026), and the KSeF 2.0 Prod environment will go live on February 1, 2026.

Upcoming environments

• September 30, 2025: KSeF 2.0 Test environment launches for open API testing
• October 15, 2025: KSeF 2.0 Pre-production (Demo) environment opens for API connections
• January 26, 2026: KSeF 1.0 Prod environment discontinued, preceding a planned maintenance window from January 26 to 31, 2026
• February 1, 2026: KSeF 2.0 Prod environment goes live, following the start of the mandate

Additionally, the new Certificates and Permissions (MCU) module will be launched on November 1, 2025, enabling permission management in KSeF and facilitating the submission and download of KSeF certificates. The KSeF Taxpayer App will also be phased in, with availability in the Test environment starting from November 3, 2025, and in the Demo environment from November 15, 2025.

API KSeF 2.0 documentation is available to support integrators in preparing systems for the transition.

The act on the exemptions from KSeF, published in the Official Journal on December 9, 2026, defines cases where invoices do not need to be issued via KSeF:

• Motorway tolls (receipt with NIP treated as an invoice)

• Passenger transport (ticket treated as an invoice)

• Air traffic control and supervision (route charges)

• Financial and insurance services exempt from VAT (simplified invoices)

• Self-billing by a foreign purchaser without a NIP number

• Self-billing by a purchaser authorized by a foreign taxpayer without a NIP number.

The act on the use of KSeF, currently awaiting publishment in the Official Journal, clarifies technical and operational details, including:

• Authorization and authentication methods in KSeF, such as KSeF certificates and procedures for granting/revoking permissions in KSeF (including ZAW-FA form)

• Data required for anonymized access to invoices without additional authentication

• QR code requirements for sharing and using invoices outside KSeF in online and offline scenarios

• Procedures and technical standards for structured attachments, which are part of schema FA (3).

The amendment to the act on issuing invoices in KSeF, published in the Official Journal on December 10, 2026:

• Standardizes simplified invoice rules in KSeF for VAT-exempt taxpayers and transactions

• From February 1, 2026, simplified invoices in KSeF must include the issuer’s NIP number, while for invoices outside KSeF, this is not required

• Purchaser’s NIP will also be included on the invoice if applicable.

The act amending the rules for JPK_VAT, pending publication in the Official Journal, updated the JPK_VAT with a declaration to reflect changes introduced by the mandatory e-invoicing:

• JPK_VAT must include the KSeF invoice number, regardless of whether the invoice was issued or transmitted online or offline, based on the status at the time of the filling.

This concludes the legislative process for introducing mandatory e-invoicing through KSeF in Poland. Taxpayers now have 45 days before the requirement begins for the largest taxpayers to issue e-invoices, and for all taxpayers to receive them, starting February 1, 2026.