E-Invoicing in Poland: Understanding KSeF and Compliance
Poland takes a step forward on e-invoicing introducing The National e-Invoicing System (KSeF) as a voluntary solution. The mandatory implementation was delayed to year 2026.
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Poland Ends Temporary Zero VAT Rate for Foodstuffs
Polish government announced the end of the temporary zero VAT rate for foodstuff. As of 1 April 2024, the 5% VAT rate applies to those products.
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New E-Delivery Address Requirement in Poland
New E-Delivery Address requirement for established businesses in Poland replacing the paper correspondence. The requirement has recently postponed.
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Poland implements reverse charge on energy supplies and emission certificates
Poland implements reverse charge on energy supplies and emission certificates from 1 April 2023
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Poland introduces VAT groups from January 2023
Poland introduces VAT groups scheme, after previous postponement, by January 2023
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Poland increases the interest on late VAT payments
Poland increased the interest rate applicable to late tax payments, including VAT payments.
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Poland publishes new versions of SAF-T JPK files for 2022, and extended deadline for December Intrastat return
Polish SAF-T JPK files have been updated in 2022. Also, it will be possible to submit December Intrastat return later in January 2022.
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ECJ decision simplified correction of reverse charge purchases in Poland
The European Court of Justice ruled that the VAT Directive trumps national legislation. Output VAT is not required to be reported separately when correcting IC-acquisitions. This means that taxpayers in Poland are entitled to refunds for VAT overpayment and interest incurred on IC-acquisitions.
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Poland clarifies VAT rules on fuel card transactions
Poland provided more clarity on the VAT treatment of purchases made with a fuel card.
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E-invoicing in Poland postponed to 2023
Mandatory e-invoicing in Poland that was originally scheduled for 2022 will be postponed until 2023.
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Fiscal representative for UK and Norwegian companies might not be mandatory in Poland
The Polish Ministry of Finance proposed a new decree that would make fiscal representation not mandatory for UK or Norwegian established companies.
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Polish JPK_VAT files as from July 2020
The new extended SAF-T files (JPK_V7M and JPK_V75 files) will be required in Poland as from July 2020.