- Poland finalized four executive regulations for the mandatory National e-Invoicing System (KSeF 2.0), effective from February 1, 2026.
- The regulations cover system access/authentication, exemptions for certain transactions, updated invoice issuance rules, and new VAT reporting requirements.
- Implementation is phased: large taxpayers (Feb 2026), all other VAT entities (Apr 2026), and micro-entrepreneurs (Jan 2027).
- Key changes include a new FA(3) invoice schema, mandatory e-invoice receipt capability, QR code requirements, and an “Offline24” mode for system outages.
- There is a one-year grace period for penalties and payment title requirements, with full enforcement starting January 1, 2027.
Source: meridianglobalservices.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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