- KSeF is the National e-Invoicing System in Poland.
- Mandatory for large taxpayers from February 1, 2026, and for others from April 1, 2026.
- Developed by the Polish Ministry of Finance to replace traditional invoicing.
- Uses XML-based structured invoice schema.
- Access through API integration or taxpayer’s application portal.
- Regulated by the Act of March 18, 2021, and the VAT Act.
- Non-compliance penalties start July 1, 2026.
- Aims to enhance tax collection, prevent VAT fraud, and align with EU standards.
- Applies to all VAT-registered taxpayers in Poland for B2B and B2G transactions.
- Uncertainty exists for entities with a fixed establishment in Poland.
- Businesses need to evaluate current processes, select software, implement IT changes, train staff, and ensure compliance.
- Pilot phase and communication with partners are essential for preparation.
Source: polishtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Poland"
- Commercial Vocational Training and VAT Exemption: What Does the Supreme Administrative Court Say?
- Municipality’s Right to VAT Deduction for Market Stalls Construction
- VAT Technology Transformation: Digital Compliance Strategies for 2025 and Beyond
- Company Cars for Mixed Use: Pre-coefficient First, Then 50% VAT Deduction
- Civil Partnership Has Separate VAT Exemption Limit from Individual Business
