Poland Updates VAT Law to Enhance E-Invoicing Flexibility and Technical Standards

• Polish President signed amendments to VAT and KSeF Acts on August 27, 2025
• Introduces transitional provisions and technical updates for e-invoicing
• Phased use of traditional invoicing allowed for certain businesses
• February 1 to March 31, 2026: Businesses with 2024 sales and VAT under PLN 200 million can use paper or electronic invoices
• April 1 to December 31, 2026: Traditional invoicing allowed if monthly sales and tax are below PLN 10,000
• February 1 to December 31, 2026: Paper or electronic invoices allowed with cash register receipts if fiscal requirements are met
• Offline24 mode revised for better reliability when real-time submissions are not possible
• Deposit-refund system updated for compatibility with e-invoicing
• Law effective the day after publication in the official gazette
• Updates support KSeF rollout, offering flexibility for smaller businesses

Source: globalvatcompliance.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.

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