Regulatory updates - Poland

Firstly, several amendments to the VAT Act and the Tax Identification Number Act/ NIP Act are proposed under project UD314. Key changes include:  

1. Expanded buyer's joint and several VAT liability for the seller's VAT arrears in additional cases, including: 

• Transactions where the taxpayer knew that the invoice, for which payment was made using the split payment mechanism (SPM), was issued by a non-existent entity, documents activities that were not performed, or states amounts that do not reflect reality; 

• Services listed in Annex 15 to the VAT Act with a value not exceeding 15,000 PLN (ca. 3,490 EUR); and 
• Certain intangible services, including consulting, management, accounting, advertising, and research.

2. Introduction of a VAT warehouse system that, in line with the EU Directive 2006/112/EC, allows the 0% VAT rate to apply to certain transactions involving goods placed in a VAT warehouse. 

3. Uniform VAT treatment for electricity supplies. The draft proposes to remove the reference to the electricity system from the relevant provisions so that a single, uniform set of VAT rules applies to electricity supply regardless of the delivery method. 

4. Modernized Tax-free system enabling e-check-in / e-clearance at TAX FREE terminals. 

5. Changes to VAT registration procedures, which include:  

• Refusal to register where the tax representative is missing 

• Refusal to re-register until missing returns are filed 

• Deletion of the taxpayer from the VAT register where there is no contact with the tax representative or where the tax representative resigns and no replacement is appointed 

6. NIP registration and identification changes include:  

• Simplification of NIP revocation. Revocation of a NIP would no longer require an administrative decision. It would instead be carried out as a substantive and technical act 

• Expanded grounds for NIP revocation  

• Expanded grounds for restoration of NIP 

The proposed changes, though adopted by the Council of Ministers on June 2, 2026, are still in draft form and would still require completion of the legislative process before entering into force. 

The changes are set to take effect primarily as from October 1, 2026, with certain provisions entering into force on January 1, 2027, and July 1, 2028, respectively. 

Secondly, project UDER112 proposes export-related changes to the VAT Act. The key proposed changes are: 

1. To remove the requirement from the definition of export,that the taxpayer must hold a customs authority confirmed export document. Instead, taxpayers would be able to rely on alternative evidence clearly confirming that the goods left the EU. Examples listed in the draft include:  

• transport documents received from a carrier or freight forwarder; 

• documents from the electronic system of a postal operator; 

• relevant documents issued by customs administrations of non-EU countries. 

The documents above must unambiguously confirm that the goods have left EU territory.

2. To reduce the risk of abuse arising from the broader evidentiary framework, the draft introduces an additional safeguard. The 0% rate on advance payments received in connection with exports will be available only to exporters registered as active VAT taxpayers for at least 12 months before the transaction.  

The project is planned for adoption by the Council of Ministers in the second quarter of 2026. The changes are still in draft form and are set to take effect primarily from January 1, 2027. 

The Polish MoF has provided guidance on how taxpayers should include the KSeF identification number (KSeF ID) or the relevant tags in the sales and purchase records of the JPK_VAT with declaration. The guidance clarifies when to enter the KSeF ID, and when to use various tags depending on whether the invoice was issued via KSeF, outside KSeF, in offline modes, or whether the entry relates to another type of document. 

KSeF-related entries and markings explained 

The guidance sets out the following possible entries or tags for the KSeF-related data field in the records of the JPK_VAT with declaration: 

NrKSeF: The KSeF ID must be provided where an invoice has been issued via KSeF and has been assigned a KSeF ID by the date of filing the JPK_VAT. This applies regardless of the issuing mode, including offline24, failure, and system-unavailability modes, provided the invoice has been submitted to KSeF and has a KSeF ID by that date.  

OFF: This tag is used for invoices issued during a KSeF technical failure mode (based on art. 106nf (1) of the VAT Act) that do not have a KSeF ID at the time the records are submitted. Taxpayers are not required to correct the JPK_VAT records after the KSeF number is later assigned.  

BFK: This tag applies to, among others, the electronic or paper invoices issued outside of KSeF, including invoices during total KSeF failure (based on art. 106ng of the VAT Act) and invoices issued before mandatory KSeF implementation. 

DI: This tag is used for documents other than invoices that are not covered by the OFF or BFK markings, such as internal documents or collective sales records from cash registers. It also applies to certain invoices issued in offline24 mode (based on art. 106nda of the VAT Act) or during KSeF unavailability (based on art. 106nh (1) of the VAT Act) that do not have KSeF ID at the time the records are filed. 

The guidance relates to JPK_VAT records for periods from February 1, 2026, in connection with the mandatory KSeF rollout, including invoices issued before that date, but reported in JPK_VAT from that period onward. 

The detailed guideline is available here in Polish.  

On April 15, 2026, the MoF in Poland published a draft regulation seeking to amend the 2021 regulation on the refund of VAT to certain entities. The draft introduces KSeF identification numbers (KSeF IDs) as the primary invoice reference for refund applications and sets out fallback documentation requirements when such numbers are unavailable. 

Key changes to the VAT refund application include:  

• European Union (EU)-based entities: Eligible entities from EU member states must, via their home tax authority and by electronic means, provide the KSeF IDs for invoices relating to acquired goods or services, where available. If they do not, they must submit copies of the relevant invoices, including electronic invoices. 

• Third-country entities: Eligible entities from non-EU countries must include KSeF IDs in their refund applications where available. If they do not, they must either attach paper invoices or submit electronic invoices to the head of the relevant tax office no later than the date of submission. 

Transitional provisions 

The draft establishes the following transitional rules: 

• Refund applications covering periods before January 1, 2026, remain subject to the existing rules. 

• Refund applications covering periods from January 1, 2026, onward, submitted from the date the regulation enters into force, are subject to the new rules. 

• Refund applications covering periods from January 1, 2026, onward, submitted before the regulation enters into force, remain subject to the existing rules. 

The regulation is still in draft form, and the final text is subject to change pending completion of the legislative process. It will enter into force on the day following the date of its publication.