VAT Refunds in the New KSeF Era: Key Changes and What Companies Need to Know

• From February 1, 2026, using the National e-Invoicing System (KSeF) is mandatory for VAT settlements in Poland, changing invoice circulation, verification, and data access for tax authorities.
• The standard VAT refund period is shortened from 60 to 40 days, improving business cash flow.
• VAT refund can be transferred to a standard or VAT bank account, regardless of the type of purchase, VAT rate, or whether the transaction is taxed in Poland.
• Refund deadlines: 40 days (standard), 25 days (shortened with conditions), 15 days (preferential for certain electronic cash register users), and 180 days (extended if no taxable activity).
• Proper fulfillment of formal requirements and correct tax settlement are crucial for timely VAT refunds.

Source: crido.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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