VAT Compliance
Change to the definition of export of goods – an
The planned amendment of regulations concerning the application of the 0% VAT rate in the export of goods may significantly change the way exports are documented and VAT settlements are…
Invoice issuance date in KSeF – does the submission date
The invoice issuance date in KSeF raises significant practical doubts, in particular as to whether the decisive factor is the date of submission of the document to the system or…
Changes to the e-commerce VAT package as of 2027.
The Ministry of Finance has published a draft of amendments to VAT implementing the ViDA package. Is this a real change impacting e-commerce businesses? Yes. What is set to change…
Bad Debt Relief in VAT – How to Avoid Fiscal
This article discusses the legal mechanisms that allow entrepreneurs to recover VAT in the case of uncollectible receivables. It presents the rules for applying the bad debt relief, settlement deadlines,…
VAT Alert: Corrective invoices as of 1st February 2026
We invite you to read our VAT Alert addressing corrective invoices effective as of 1 February 2026
Corrective Invoices: Issuance and Settlement rules as of 1 February
As of 1 February 2026, with the introduction of the mandatory National e-Invoicing System (KSeF), not only the rules for issuing invoices will change, but also the regulations governing invoice…
Why might KSeF be “OK”?
The National e-Invoicing System (KSeF) is an ICT platform created by the Ministry of Finance that enables the issuance, receipt, and archiving of invoices in a structured format.
VAT statute limitation period expiring at the end of 2025
VAT Statute of Limitations After Five Years. VAT matters.
Why it is worth considering voluntary use of KSeF, even
Although mandatory use of KSeF comes into effect in 2026, many entrepreneurs are already choosing to use this solution voluntarily. Why
KSeF signed by the President of the Republic of Poland
President of the Republic of Poland has signed a law introducing significant changes to invoicing, which will come into force on 1 February 2026.
Automatic VAT settlement in e-commerce: what sellers using tools integrated
Automation tools can significantly simplify accounting processes, but the seller remains fully responsible for the accuracy of the data and compliance with regulations.
Draft Act on the National e-Invoicing System (KSeF) as of
The MF has published a Draft Act on the mandatory KSeF in Poland.
VAT settlement in the e-commerce industry – is it completely
VAT settlement automation is becoming increasingly popular in the e-commerce industry, especially in the context of cross-border sales. However, despite the use of advanced technologies, can such solutions truly be…
Whether a given transaction constitutes a supply of goods or
This position was confirmed by the Director of the National Revenue Information (KIS) in an individual tax ruling dated April 15, 2025, reference number 0112-KDIL1-3.4012.16.2025.2.MR.
VAT group: transaction taxation rules for in-group and out-group members
What are rules of taxation of transactions within and outside the VAT group for members of the VAT group?
KSeF 2.0 – Ministry of Finance proposes changes
The Ministry of Finance presents the current status of the project solutions and the implementation plan for the mandatory KSeF system.
Become a supplier for the American military stationed in Poland
The Ministry of Development and Technology has published on its website a practical guide indicating the necessary steps to be taken and the procedures to be followed in order to…
VAT Exemption under the SME procedure in Poland
Effective January 1, 2025, Poland has implemented the Special SME Procedure.
New VAT rules on the location of providing online services
On January 1, 2025, Poland implemented Council Directive (EU) 2022/542 of April 5, 2022, amending, among others, Directives 2006/112/EC and (EU) 2020/285, concerning the location of services provided virtually. These…
All deliveries of goods prior to importation are not subject
The issue of VAT taxation for goods delivered as part of chain transactions involving the importation of goods into Polish territory remains a source of considerable uncertainty.
Key changes in Polish VAT effective January 1, 2025
Major changes in VAT from January 1, 2025.
Mandatory National System of e-Invoices (KSeF) – the Ministry of
The Ministry of Finance has published a draft law amending the Act on Amendments to the Act on Goods and Services Tax and certain other acts, presenting a series of…
Rights and responsibilities of a tax representative – interpretation obtained
The tax representative is authorized to pay tax liabilities on behalf of and for their client. Furthermore, they are jointly liable for the taxpayer's liabilities for periods before the representation…
Statute of limitations in VAT at the end of 2024
According to Polish law, tax liabilities are barred after 5 years.
VAT support for companies working with the military industry
The current geopolitical situation has highlighted the importance of modernizing NATO's defense capabilities, including strengthening critical infrastructure, improving energy security, and enhancing civil-military cooperation.
KSeF – implementation postponed
According to the information available to us, the Ministry is working on a new approach to the KSeF issue.
We know the date on which mandatory KSeF will go
The Ministry of Finance announced a new deadline for the implementation of the mandatory National System of e-Invoices.
