POLAND Trends and Developments Contributed by: Dawid Widzyk and Jan Jędrzejewski, V4 Tax sp. z o.o.
Introduction Poland’s economic growth in recent years has made it an increasingly attractive destination for foreign inves - tors and operational businesses. Simultaneously with this development, the Polish tax system is undergoing one of the most significant reforms in recent years, which affects both personal and corporate income taxpayers. One of the more important recent develop - ments is the introduction of the mandatory e-invoicing system (KSeF), which will have an effect not only on invoicing but also on legal and cash-flow matters for businesses operating in Poland. In addition, Poland is undertaking extensive measures to digitise tax settle - ments and combat aggressive tax optimisation. This chapter of the guide presents key changes in the Polish taxation system as of 2026 and for upcoming years. Key Issues National e-Invoicing System (KSeF) One of the more revolutionary changes for 2026 is undoubtedly the final introduction of the mandatory use of the National e-Invoicing System (KSeF) for all businesses operating in Poland. According to the assumptions of the ViDA (VAT in the Digital Age) project, the obligation to intro - duce e-invoicing mechanisms will ultimately apply to all European Union countries. However, member states are required to take action in this area gradu - ally. According to current plans, e-invoicing will only become mandatory for intra-EU transactions from 1 July 2030, and for domestic transactions from 1 January 2035. Poland can therefore be described, alongside Italy and Belgium, as one of the European pioneers in the introduction of mandatory e-invoicing. Coming from ViDA, KSeF is an IT platform designed for the issuance, receipt and storage of structured invoices. In practice, subject to limited exceptions, the introduction of KSeF means that paper and tradi - tional electronic invoices will be phased out in favour of structured invoices issued and received through the unified electronic system. It is worth noting that KSeF has been in operation since 1 January 2022 as a voluntary solution. How -
ever, use of the electronic invoicing system was not popular among taxpayers, and its practical application was limited. This will now change due to the system becoming obligatory. Key dates As a result of various factors (including technical and security issues), the date of entry into force of man - datory KSeF in Poland has been postponed several times. In the calendar of changes related to manda - tory e-invoicing, two key dates should be noted: • from 1 February 2026, KSeF became mandatory for large taxpayers with a sales value for 2024 exceeding PLN200 million (approximately EUR46 million) including tax; and • from 1 April 2026, it will become mandatory for other businesses (including sole traders and small and medium-sized entrepreneurs). An exception is made for the smallest firms, whose invoice- documented sales do not exceed PLN10,000 (approximately EUR2,300) per month. For such entrepreneurs, KSeF will become mandatory on 1 January 2027. Entities considering expanding their business and entering into the Polish market should familiarise themselves with the rules governing e-invoicing, as it is becoming a reality and part of everyday economic life. Structured invoices A key concept from the perspective of operating in the new reality of e-invoicing is the “structured invoice”. According to the new law, this is an invoice issued using KSeF, always together with the identifica - tion number assigned to that invoice. Importantly, a structured invoice is a set of digital data in electronic xml format. This format enables proper reading and processing of the data contained in the document. A structured invoice is not the same as an electronic invoice, which is understood to mean an invoice in electronic form issued and received in any electronic format. Due to the introduction of mandatory invoicing under KSeF, many previously common practices in VAT and income tax settlements have changed – eg, the rules
474 CHAMBERS.COM
Powered by FlippingBook