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 draft act identifies transactions that do not need to be processed through KSeF. Exemptions apply to transactions where the invoices contain less information than mandated by Article 106e of the VAT Act, as outlined in regulations under Article 106o of the VAT Act. Consequently, structured invoices, including those for VAT-exempt financial transactions, may still be submitted through KSeF if they contain all the required information set forth in Article 106e.

Additionally, voluntary self-billing will be permitted for foreign entities using an EU VAT number, as previously communicated, but this will be restricted to intra-community supply of goods transactions.

Taxpayers can use the Demo environment to issue and receive structured invoices without any legal effect. It is advised to use fictional data, while all information in the Demo environment will be periodically deleted. However, access to Demo environment requires valid credentials, such as real NIP numbers, with appropriate permissions.

Please note that the Demo version of the KSeF 2.0 Taxpayer Application may differ from the final version to be released on February 1, 2026.