Regulatory updates - Poland

The Ministry of Finance made this decision to give taxpayers more time to implement processes for sending and receiving invoices through KSeF. The extension particularly benefits smaller businesses, for which KSeF becomes mandatory on January 1, 2027, by allowing an additional year to adapt without the risk of financial penalties. 

The postponement of penalties does not remove the obligation to use KSeF, and to legally defer the penalties a draft law will be published. 

Tokens were expected to remain a valid KSeF authentication method only until December 31, 2026. In response to requests from businesses and software providers, the Ministry of Finance has decided to extend their use indefinitely. 

The change is reflected in the KSeF Manual 2.0, Part I, but will take legal effect only once the amended Regulation on the use of KSeF is published. 

Key changes introduced by the act include:

1. Deemed supplier rules clarified - extended to platform-facilitated B2B supplies where the buyer’s intra-Community acquisitions are VAT-exempt.
2. PLN 42,000 (EUR 10,000) threshold revised - only WSTO dispatched from the seller’s Member State of establishment counts, excluding qualifying foreign-warehouse sales.
3. OSS rules harmonized - Polish law will define the chargeable event for EU and non-EU OSS supplies.
4. EU OSS extended to B2C supplies of natural gas, electricity, heating, and cooling.
5. Small exempt taxpayers excluded from IOSS for imported consignments up to EUR 150.

Most amendments will apply from January 1, 2027. The call-off stock regime will be replaced by the OSS procedure for own-goods transfers on July 1, 2028.