Poland Mandates B2B eInvoicing and Updates VAT Returns Starting February 2026

• Poland will implement mandatory B2B eInvoicing via the National eInvoicing System (KSeF) and updated VAT return schemas starting February 2026.
• New VAT return structures (JPK_V7M(3) for monthly, JPK_V7K(3) for quarterly) will replace current schemas, introducing new data fields for better traceability.
• Large taxpayers must use KSeF from 1 February 2026; medium and small taxpayers from 1 April 2026; all taxpayers (including foreign entities) from 1 January 2027, with some exemptions.
• VAT deduction will only be possible for invoices received through KSeF, and businesses must update their ERP/accounting systems to comply.
• Certain transactions and services (e.g., tickets, financial services, self-invoicing without Polish NIP) are exempt from mandatory eInvoicing.

Source: fintua.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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