Poland tax news
AskColm has 74 articles tagged Poland, drawn from over 130 tax sources. The most recent is dated 8 October 2026.
Showing the latest 50.
Poland – Extension of penalty free period for KSeF
Poland's Ministry of Finance has announced plans to extend the penalty-free period for errors in KSeF, the country's mandatory e-invoicing system. The grace period, which was originally set to expire, will be extended to give businesses more time to comply…
Main VAT and other indirect tax developments in Poland
This article covers recent VAT and indirect tax developments in Poland, providing practitioners with an overview of legislative changes, regulatory updates, and compliance requirements affecting businesses operating in the Polish market. Poland has been an active jurisdiction for VAT reform,…
From KSeF to Pre-Filled VAT Returns: Poland’s Next Phase of VAT Digitalisation Takes Shape
Poland is advancing its VAT digitalisation agenda beyond the KSeF mandatory e-invoicing system, with plans for pre-filled VAT returns and a new e-VAT reporting framework. KSeF penalties have been delayed until 2027, giving businesses additional time to comply, while authorities…
Poland extends anti-VAT fraud energy domestic reverse charge
Poland has extended its domestic reverse charge mechanism on energy products as part of ongoing efforts to combat VAT fraud in the energy sector. Under the reverse charge, VAT liability shifts from the supplier to the business customer, reducing opportunities…
Poland KSeF: eight months of e-invoicing reveals access challenge
After eight months of Poland's KSeF (Krajowy System e-Faktur) e-invoicing system in voluntary operation, analysis reveals significant access and adoption challenges facing businesses. The system, which is set to become mandatory for VAT-registered taxpayers, has encountered practical difficulties around user…
Poland: VAT simplification law signed
Poland has signed a VAT simplification law introducing changes to payment deadlines, joint liability, split payment protection and VAT warehousing rules, with the changes taking effect from 2027.
Poland – Pre-filled JPK – VAT
Poland's Ministry of Finance is working on a draft amendment to the VAT Act that would allow the Tax Authority to produce pre-filled JPK_VAT returns.
Poland – 23% VAT rate for selected non-alcoholic and energy drinks
The Polish government has approved an amendment to VAT rules that introduces a 23% VAT rate on selected non-alcoholic and energy drinks.
Polish landscaping works treated as one service subject to 8 percent VAT
A Polish tax authority ruling has determined that landscaping works comprising multiple related activities—such as planting, earthworks, and garden construction—should be treated as a single composite service rather than separate supplies. As a result, the entire project qualifies for the…
Polish Court rules that Alternative Evidence can Support 0% VAT rate for Exports
A Polish court has ruled that businesses can use alternative evidence to support a 0% VAT rate on exports of goods outside the EU, a decision that could benefit companies engaged in such trade.
Poland: KSeF penalty deadline extended
Poland has announced that penalties related to its KSeF e-invoicing system will be delayed until 2028. The update also includes new rules for compliance monitoring and extensions to VAT reverse charge provisions.
Poland Moves to Remove Income-Tax Penalties Linked to VAT White-List and Split-Payment Errors
Poland is advancing legislation to remove income tax penalties that arise from errors related to the VAT white-list of taxpayers and the split-payment mechanism. Currently, businesses that inadvertently pay suppliers not listed on the white-list or misuse split-payment accounts face…
Public CbCR: practical challenges and lessons learnt – insights from Poland
As public country-by-country reporting comes into effect, clear allocation of responsibilities and thorough data testing are among the good practices that multinational groups should adopt, according to an adviser at MDDP reflecting on experience in Poland.
Poland approves reform transferring sugar-levy liability upstream
Poland has approved a reform to its sugar levy framework that shifts tax liability upstream in the supply chain. Rather than placing the obligation on retailers or distributors closer to the point of sale, the new rules move responsibility to…
Poland approves 23% VAT rate for selected non-alcoholic and energy drinks
Poland has approved the application of the standard 23% VAT rate to selected non-alcoholic and energy drinks, reversing or declining to extend reduced-rate treatment for these products. The change targets specific beverage categories and aligns with Poland's broader fiscal and…
KSeF penalty grace period to be extended until end 2027
Poland plans to extend the grace period for KSeF penalties by an additional year, to the end of 2027. The extension does not affect the existing timetable for the mandatory e-invoicing rollout.
Poland: KSeF penalty deferral proposed until 2027
Poland is proposing to defer penalties related to the KSeF (Krajowy System e-Faktur) mandatory e-invoicing system until 2027. This development gives businesses additional time to achieve compliance with Poland's structured e-invoicing requirements before financial sanctions take effect. The deferral reflects…
Sejm adopts VAT and customs simplification package
Poland's Sejm has passed a legislative package introducing simplifications to both VAT and customs procedures. The reforms aim to reduce administrative burdens on businesses by streamlining compliance obligations across these two major indirect tax regimes. The package reflects Poland's ongoing…
Poland Proposes Extending KSeF Penalty-Free Period Until End-2027
Poland is proposing to extend the penalty-free period for its mandatory KSeF (Krajowy System e-Faktur) e-invoicing system until the end of 2027. This would give businesses additional time to comply with the national e-invoicing mandate without facing financial penalties. The…
Poland Proposes Extending KSeF Penalty Protection Through the End of 2027
Poland is proposing to extend penalty protection under its KSeF (Krajowy System e-Faktur) mandatory e-invoicing regime through the end of 2027. This extension would shield businesses from sanctions for non-compliance beyond the current protection period, giving taxpayers additional time to…
Poland Extends KSeF Penalty Relaxation Period Through End of 2027: What It Means for Your Business
Poland has extended the penalty relaxation period for KSeF (Krajowy System e-Faktur), its mandatory national e-invoicing system, through the end of 2027. This extension gives businesses additional time to achieve full compliance without facing financial penalties for non-conformance. The relief…
Polish Tax Authority Seeks VAT on Electricity Sold from Private Installations
The Polish tax authority is asserting that VAT applies to electricity sold by private individuals from their own installations, such as rooftop solar panels, when excess energy is fed back into the grid. This position treats prosumers as taxable persons…
Poland Plans Pre-Filled VAT Reporting and a National e-Cash Register
Poland is advancing plans to introduce pre-filled VAT returns, leveraging data already held by the tax administration from JPK (Standard Audit File) submissions and KSeF e-invoicing data. Alongside this, authorities are developing a national e-cash register system to digitalise point-of-sale…
Poland Extends Planned KSeF Penalty Protection Through 2027
Poland has announced an extension of penalty protection related to its mandatory KSeF (Krajowy System e-Faktur) e-invoicing system through the end of 2027. This means businesses that fail to comply fully with KSeF obligations will not face financial penalties during…
Polish pre-filled e-VAT returns 2029
Poland is set to introduce pre-filled e-VAT returns by 2029, building on its existing JPK (Standard Audit File for Tax) reporting infrastructure. The Polish tax authority will leverage transactional data already submitted by businesses to pre-populate VAT return fields, reducing…
Polish Court Supports Activity-Specific VAT Ratios for Individual Cost Categories
A Polish court has upheld a taxpayer's use of activity-specific VAT pro-rata ratios for individual cost categories, rather than applying a single blended recovery ratio across all mixed-use expenditure. The ruling supports a more granular, economically accurate approach to VAT…
Is “free” a fair price? When the absence of remuneration does not mean the absence of a transaction
This article examines transfer pricing implications when goods or services are provided free of charge between related parties, using Poland as a focal point. It challenges the assumption that zero remuneration means no taxable transaction exists, arguing that tax authorities…
Poland 2026 B2B KSeF e-invoicing penalties deferred to 2028
Poland has deferred the penalties associated with its mandatory B2B KSeF (Krajowy System e-Faktur) e-invoicing system to 2028, pushing back enforcement beyond the previously anticipated 2026 timeline. The KSeF platform requires businesses operating in Poland to issue and receive structured…
Poland’s KSeF e-Invoicing to Boost VAT Revenue from 2027
Poland's mandatory KSeF (Krajowy System e-Faktur) e-invoicing system is projected to significantly increase VAT revenue collection from 2027 onwards, when the mandate becomes fully operational for all taxpayers. Government estimates suggest the real-time invoice reporting and structured data requirements will…
Poland expects KSeF 10% VAT boost 2027
Poland anticipates a significant 10% boost in VAT revenue collections following the mandatory rollout of its KSeF (Krajowy System e-Faktur) continuous transaction control e-invoicing system in 2027. The government expects the structured digital invoicing mandate to reduce VAT fraud, close…
Poland extends VAT joint liability to IT, consulting & other services
Poland is expanding its VAT joint liability rules to cover IT services, consulting, and a broader range of other services. Previously, joint liability provisions were largely confined to goods in certain higher-risk sectors. This legislative change means that buyers of…
Poland Approves First ViDA Implementation Bill, Focusing on E-Commerce and OSS Changes
Poland has approved its first legislative bill implementing the EU's VAT in the Digital Age (ViDA) directive, with the package focusing on e-commerce reforms and changes to the One Stop Shop (OSS) scheme. The bill represents an early step in…
Incoming Purchase Corrections in KSeF Still Require a Substantive VAT Review
Poland's KSeF e-invoicing system does not eliminate the need for substantive VAT analysis when processing incoming purchase corrections. Despite the structured digital format of KSeF invoices, practitioners must still conduct a proper VAT review to determine the correct tax period…
KSeF Self-Billing Requires Invoice Acceptance Before Submission
Under Poland's KSeF mandatory e-invoicing system, self-billing arrangements require the supplier to formally accept the invoice before it can be submitted to the KSeF platform. This procedural requirement has important practical implications for businesses using self-billing, as the acceptance step…
Polish Government Considers 0.25% Health Levy on Tobacco and Alcohol Sales
The Polish government is considering introducing a 0.25% health levy on tobacco and alcohol sales. The proposed charge would function as an earmarked fiscal measure targeting these product categories to fund health-related expenditure. This represents a potential new tax burden…
KSeF Number Requirement for Payment Messages Will Not Apply in Every Case
Poland's KSeF (National e-Invoicing System) mandate includes a requirement to reference KSeF invoice numbers in payment messages, but new clarifications confirm this obligation will not apply universally. Certain transaction types, payment scenarios, or counterparty categories are exempt from the KSeF…
Transitional KSeF Exceptions Complicate Fuel-Invoice Processing
Poland's transitional KSeF rollout includes exceptions for certain invoice types, and fuel invoices are emerging as a particularly complex case. Fuel invoices, commonly issued at point of sale in high volumes, may fall under transitional KSeF exemptions, creating ambiguity for…
Formal Corrective Invoices Do Not Automatically Require a JPK_V7 Correction
Polish tax authorities have clarified that issuing a formal corrective invoice under KSeF rules does not automatically trigger an obligation to file a JPK_V7 SAF-T correction. The distinction matters for VAT compliance teams: while corrective invoices adjust the underlying transaction…
How Poland’s Restrictive Tax Treatment of Losses Penalizes Risk-Taking and Business Expansion
Poland's tax treatment of business losses is among the most restrictive in the EU, penalizing risk-taking and discouraging investment and expansion. The country limits loss carryforwards to five years and caps annual deductions at 50% of the loss amount, reducing…
Poland Clarifies Timing of Input VAT Reductions for In-Minus Corrections
Poland has issued clarification on the timing rules for reducing input VAT when receiving in-minus correction invoices (credit notes). The guidance addresses when a buyer must reduce previously deducted input VAT following a downward correction, resolving ambiguity around whether the…
Private Internet-Service Invoices May Be Issued Outside KSeF
Poland's KSeF (Krajowy System e-Faktur) mandatory eInvoicing system contains an exception: private internet service invoices may be issued outside the KSeF platform. This article outlines the regulatory basis for this carve-out, clarifying which types of internet service invoices qualify and…
Can an individual fall within the scope of transfer pricing? Yes – and sooner than you think
This article examines whether individuals can fall within the scope of transfer pricing rules, with a focus on Poland. It explores scenarios where individual taxpayers — such as sole traders, partners in partnerships, or persons conducting related-party transactions — may…
How Tax Cliffs Hold Back Poland’s Individual Business Owners
An analysis from the Tax Foundation examines how Poland's tax system creates 'cliff effects' that discourage growth among individual business owners and sole traders. The piece focuses on VAT registration thresholds and income tax structure, highlighting how crossing certain revenue…
Poland VAT reforms January 2027
Poland is set to implement significant VAT reforms effective January 2027, introducing updates to its VAT framework that practitioners and businesses operating in Poland need to prepare for. The changes are expected to affect compliance obligations, reporting requirements, and potentially…
When “DI” Is Not Enough: Marking Accounting Notes for Indirect Discounts in JPK_VAT
Poland's JPK_VAT reporting system requires specific marking conventions for accounting notes (noty księgowe) used to document indirect discounts. The article examines why the standard 'DI' designation is insufficient for correctly marking these documents in JPK_VAT files, providing guidance for VAT…
Poland Proposes 3% Digital Services Tax for Big Tech from 2027
Poland has proposed a 3% digital services tax targeting large technology companies, set to take effect from 2027. The levy would apply to revenues generated from digital services provided to Polish users, following a pattern seen in similar DST regimes…
Poland: Real Estate Tax Update
Poland has introduced updates to its real estate tax framework, reflecting changes to the rules governing how real estate is assessed and taxed. The update addresses definitional and structural changes affecting both commercial and residential property owners, with implications for…
A Polish tax roadmap for foreign investors based on how audits evolve
This article provides a practical guide for foreign investors navigating Poland's tax environment, structured around how Polish tax audits typically evolve. It covers key risk areas that trigger audits, including transfer pricing documentation, VAT compliance, and withholding tax obligations. The…
KSeF Has No Undo Button and So Getting Invoices Right First Time in SAP is Essential
Poland's KSeF (Krajowy System e-Faktur) mandatory e-invoicing system presents a critical challenge for businesses using SAP: once an invoice is submitted, it cannot be amended or deleted. This makes first-time accuracy essential, as errors require corrective invoices rather than simple…
MDDP Webinar: B2B Reclassification into Employment: Dispute, Penalties and Tax Impact (VAT & Personal) (July 15)
A webinar hosted by MDDP examining the tax consequences when B2B contractor arrangements are reclassified as employment relationships. The session covers dispute resolution processes, applicable penalties, and the dual tax impact spanning both VAT and personal income tax. Reclassification can…