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VAT Updates: Key Legal Changes and KSeF Launch Highlights from January 2026

  • KSeF (National e-Invoicing System) launched on February 1, 2026, with no postponement of the start date.
  • Initial reports from the Ministry of Finance claim the system is working smoothly, with 720,000 invoices processed and 1.9 million users authenticated by February 2.
  • Some users experienced issues logging in via the Trusted Profile due to a separate system outage, not a KSeF failure; only those without a qualified electronic signature were affected.
  • On January 28, 2026, the Ministry published tax clarifications regarding the determination of a fixed place of business for invoicing via KSeF, mainly summarizing existing case law.
  • Other VAT changes effective January 1, 2026, include an increased exemption threshold and simplified import procedures.

Source: zrozumvat.pl

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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