Regulatory updates - Poland

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. 

On April 24, 2026, the MoF made available the abuse reporting functionality within the KSeF 2.0 Taxpayer Application. The introduction of this feature is part of the ongoing development of KSeF and the Ministry's response to the reported need from businesses to improve how the system operates.

The functionality is available to all taxpayers using the KSeF 2.0 Taxpayer Application who receive purchase invoices or invoices in which they appear as a third-party entity. It is not available for sales invoices.

Invoices suspected of fraud or abuse must no longer be reported via the KSeF Application Contact Form. All reports must now be submitted exclusively through the abuse reporting functionality.

Detailed instructions on how to submit a report of suspected fraud or abuse are available in the KSeF 2.0 Taxpayer Application User Manual (version 2.3, April 2026) available here.

The main changes introduced by the draft act are:

1. Clarified scope of the "deemed supplier" regime – extended to B2B supplies via electronic platforms where the buyer's intra-Community acquisitions are VAT-exempt, removing ambiguity about marketplace liability.
2. Revised PLN 42,000 (EUR 10,000) threshold calculation – only intra-Community distance sales of goods (WSTO) dispatched from the seller's Member State of establishment count. Sales from foreign warehouses not constituting a fixed establishment are excluded.
3. OSS registration as automatic election – EU OSS-registered suppliers are automatically deemed to have elected consumption-country taxation for all WSTO and TBE services (telecommunications, broadcasting, and electronic services), even below the PLN 42,000 threshold.
4. Harmonized tax-point rules for OSS – the chargeable event for both EU and non-EU OSS supplies will be clearly defined in Polish law, reducing compliance uncertainty for cross-border sellers.
5. Website requirement abolished – the obligation to provide a URL when registering for non-EU OSS or IOSS is removed, eliminating a practical barrier for businesses without a web presence.
6. EU OSS extended to B2C energy supplies – natural gas, electricity, heating and cooling energy supplied to consumers will be reclassified as WSTO, bringing them within OSS and removing the need for multi-state VAT registrations.
7. Small exempt taxpayers excluded from IOSS – traders benefiting from the domestic small-business VAT exemption may no longer use IOSS for imported consignments up to 150 EUR, closing a potential non-taxation gap.
8. Call-off stock regime repealed – the simplification will be phased out in connection with the new TOOG-OSS procedure for own-goods transfers (effective July 1, 2028), with full repeal by June 30, 2029.

Businesses engaged in cross-border e-commerce, energy supply or intra-EU goods transfers should review their current OSS registration status, threshold-calculation methodology, and call-off stock arrangements in light of these proposals. The draft act is expected to be decided upon by the Council of Ministers in Q2/Q3 2026, with parliamentary adoption required before the December 30, 2026, deadline.