- Mandatory Notification for Invoices with Attachments: Starting January 1, 2026, Polish taxpayers are required to notify the Ministry of Finance via the e-Tax Office before issuing invoices with attachments in the KSeF 2.0 system, including a notification if they intend to stop issuing such invoices.
- Application Process: Taxpayers must complete an application form that includes their information, the type of activities related to the invoices, and expected technical parameters, such as the average number of invoices and their file size.
- Attachment Requirements: Attachments must be integral to the invoice XML file and can only include tax-related information. Unstructured attachments or documents like contracts and marketing materials are not permitted; failure to comply may lead to revocation of the right to issue invoices with attachments.
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Briefing document & Podcast: Poland E-Invoicing, E-Reporting and KSeF Mandate – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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