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 new project introduces several amendments and provides explanations on, for example:

• KSeF certificate: the draft explicitly mentions two use cases for the certificates 1) authentication in KSeF, and 2) a QR code certyfikat confirming the integrity and authenticity of an invoice. Moreover, taxpayers requesting the certificate will be able to indicate its validity period, up to two years. After two years, the certificate may be renewed.
• QR codes: the draft clarifies that QR codes will be used on structured invoices as well as on invoices issued during offline modes that are used or shared outside of KSeF. In the case of offline modes, two QR codes - offline and certyfikat - will be required.
• Authentication methods: if taxpayers choose to authenticate via token until December 31, 2025, they will not be able to generate the KSeF certificate at the same time. Therefore, to generate a KSeF certificate, the taxpayer will need to use another form of authentication, e.g. qualified electronic seal.
• Attachments to e-invoices: a new definition has been provided; such e-invoices must contain only data as derived from Article 106e (1) of the VAT Act and relate to activities involving complex amounts of data regarding units of measurement and quantities of goods delivered or services performed or net unit prices; otherwise, the right to issue such invoices may be revoked.

Moreover, the FAQ provided by the Ministry of Finance has been updated: Pytania i odpowiedzi - KSeF. The above act regarding the use of KSeF and the act on the exemptions from KSeF are yet to be enacted.

The new draft act on the use of KSeF introduces changes for QR codes on invoices issued in offline24 and offline (KSeF unavailability) modes. Previously, invoices sent outside of KSeF needed to include two QR codes: Offline and Certificate. The new draft clarifies that these two QR codes are now required for invoices sent outside KSeF to entities listed in art 106gb p. 4 of the VAT Act, such as foreign buyers (cross-border transactions) or customers in B2C transactions.

As a result, the draft no longer requires offline24 or offline invoices sent to entities with NIP numbers (domestic buyers) to contain QR codes, since these invoices must be received via KSeF to be legally valid. In these cases, suppliers can provide transaction confirmation to buyers instead of an invoice with two QR codes.

Nevertheless, if there is an unplanned KSeF failure, invoices can still be sent outside of KSeF, even for domestic transactions, and must then include both the Offline and Certificate QR codes.

Moreover, the draft removes the size limit for invoices with structured attachments from the legislation, stating that such technical requirements will be outlined in interface specifications.