- KSeF IDs as Primary Invoice Reference: Poland’s draft regulation mandates the use of KSeF identification numbers (KSeF IDs) as the main invoice reference for foreign entities applying for VAT refunds, aligning the process with the new KSeF 2.0 e-invoicing system.
- Fallback Documentation: If KSeF IDs are unavailable, EU entities must provide copies of invoices electronically via their home tax authority, while non-EU entities must submit paper or electronic invoice copies directly to the Polish tax office.
- Transitional Rules: New rules apply to refund applications covering periods from January 1, 2026, submitted after the regulation’s entry into force; applications for periods before this date or submitted earlier for post-January 1, 2026 periods remain under existing rules.
Source Thomson Reuters
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