- Poland is advancing a VAT bill to simplify e-invoicing with a phased rollout of the updated KSeF system.
- The bill aims to shorten VAT refund times and provide exemptions for micro-entrepreneurs until late 2026.
- New technical documentation, including the FA_VAT 3 schema, will support mandatory e-invoicing starting February 2026.
- The Sejm has referred a draft amendment to the VAT Act to the Public Finance Committee to modernize tax processes.
- The draft bill proposes shortening the VAT refund timeline from 60 to 40 days.
- The KSeF system will be implemented in two phases: February 1, 2026, for large firms and April 1, 2026, for others.
- Micro-entrepreneurs with monthly sales under PLN 10,000 are exempt from e-invoicing until December 2026.
- Businesses can use cash register invoices until the end of 2026, with an offline mode available.
- Penalties for non-compliance will be waived during the transition, and invoices will be stored digitally for 10 years.
- The digital shift is expected to boost tax revenues by PLN 10 billion over a decade.
- The updated FA_VAT 3 e-invoice schema will replace the current version starting February 1, 2026.
- New API documentation for the KSeF 2.0 TEST environment will be available from September 30, 2025.
- An official KSeF 2.0 information page outlines features like offline access and QR codes.
- Starting November 1, 2025, taxpayers can apply for two-year KSeF certificates, replacing tokens by January 2027.
- E-invoices must include a KSeF number or collective ID in bank transfers.
Source: fiscal-requirements.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.
