The introduction of mandatory e-invoicing through Poland’s National e-Invoicing System (KSeF) is one of the most significant changes to the Polish tax system in recent years. From 2026, most VAT taxpayers will be required to issue structured invoices in a unified format and submit them to a central system acting as a repository of sales…
From 1 February 2026, new JPK_VAT structures apply. Learn how to report the KSeF number, use OFF, BFK and DI markers and avoid VAT corrections.
The end of paper invoices on business trips. The introduction of mandatory e-invoicing through the National e-Invoicing System (KSeF) will significantly impact the way employee expenses are handled. Until now, employees typically returned from business trips with a full set of invoices documenting fuel, accommodation or transport costs. Under the new rules, this model will…
The introduction of the mandatory National e-Invoicing System (KSeF) will significantly change not only the way invoices are issued, but also how they are delivered and received. As of 1 February 2026, KSeF will become the primary channel for invoice delivery between VAT taxpayers in Poland. Obligation to Receive Invoices via KSeF From 1 February…
The Polish National e-Invoicing System (KSeF) is a key element of the digital transformation of tax settlements in Poland. However, to use the system effectively and securely, it is crucial to properly manage access rights for individuals and entities acting on behalf of the taxpayer. Who can use KSeF? KSeF can be used by: The…
With the introduction of the National e-Invoicing System (KSeF), many businesses are asking: Do I always have to issue invoices inside KSeF?The answer is: not always. The VAT Act identifies several situations where issuing invoices outside the system is permitted – and only later (or not at all) must they be sent to KSeF. 1….
Starting 1 January 2026, entrepreneurs using the Polish tax revenue and expenseledger (PKPiR) will need to follow a new set of regulations. These changes resultfrom the Regulation of the Minister of Finance and Economy dated 6 September2025, which replaces the rules in force since 2019.The main driver behind the reform is the full digitalisation of…
Starting in 2026, the National e-invoicing System (KSeF) will become mandatory for most Polish businesses, including sole traders and small enterprises. This marks a major shift in how invoices are issued, received and stored. It requires both technical and organizational adjustments, that some small businesses should be ready for in 2026. KSeF implementation timeline There…
The year 2025 will bring several significant legislative changes that directly affect how businesses operate in Poland. Among the most notable updates are: In this article, we explain each of these reforms and how to prepare your business for what is ahead. Amending tax declaration after an inspection On June 11, 2025, the Polish Sejm…
Central Register of Beneficial Owners (CRBR) has been active in Poland since October 13, 2019, launched by the Ministry of Finance. In this article, we explain what the register is for, who is obligated to submit information, and what risks come with non-compliance. What is the CRBR? The CRBR is an online, publicly accessible register…
