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Poland Issues Four Regulations for National e-Invoice System Implementation and VAT Reporting

  • The Polish Ministry of Finance issued four regulations on the National e-Invoice System (KSeF), clarifying exemptions, simplified invoice rules, system usage, and JPK_VAT reporting updates.
  • Structured invoices in KSeF are not required for certain cases, such as toll receipts, passenger tickets, aviation fees, and some financial/insurance services.
  • From 1 February 2026, simplified invoices in KSeF must include the issuer’s NIP; outside KSeF, this is not required for consumers.
  • New rules detail KSeF user authorization, authentication, invoice access, and technical requirements, including for invoices with attachments.
  • JPK_VAT records must now include KSeF invoice numbers and deposit-refund data, with changes effective for large taxpayers from 1 February 2026 and others from 1 April 2026.

Source: regfollower.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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