National E-Invoicing System (KSeF) in Poland – summary of work and full schedule of changes. What has already happened and what else awaits entrepreneurs?
The National e-Invoice System (KSeF) in Poland is one of the most complex digitisation projects implemented in the Polish administration in recent years. Its aim is to standardise the circulation of invoices, increase data security, speed up accounting processes and automate settlements. At the end of November 2025, work on... Read More →
Draft regulation: new invoice markings in JPK_VAT in connection with KSeF
The Ministry of Finance has published a draft regulation adapting the structure of JPK_VAT to the mandatory KSeF. Although the document is still at the consultation stage, it provides for significant changes in the way invoices are reported, including the obligation to display the KSeF number on the purchase side... Read More →
How to efficiently prepare for KSeF? A comprehensive guide for entrepreneurs
The National e-Invoice System (KSeF) is a solution that will become mandatory for most taxpayers in Poland from 2026. The system introduces a new model for the circulation of invoices – structured electronic documents stored in the central system of the Ministry of Finance. This is a fundamental change that... Read More →
KSeF mandatory from 1 February 2026 – President signs the law
On 27 August 2025, the President of Poland signed the Act of 5 August 2025 amending the VAT Act and the KSeF Act. This concluded the legislative process and confirmed that the National e-Invoice System (KSeF) will become mandatory from 1 February 2026. The new regulations amend both the VAT... Read More →
Revenue and expense ledger in Poland – obligations, benefits and common mistakes
The revenue and expense ledger (Polish: KPiR) is the primary accounting record-keeping tool for sole proprietorships and partnerships. It allows income and business expenses to be recorded in a manner that enables accurate calculation of income tax. In practice, it serves as the daily operational hub of a company’s finances.... Read More →
Company accounting policy in Poland – what is it, how to prepare it, and why is it important?
An accounting policy is not just a formal requirement. It is the foundation on which a company’s entire financial reporting is built. A well-defined and consistently applied accounting policy enhances transparency, supports compliance with regulations, and builds trust among investors, business partners, and financial institutions. What is an accounting policy?... Read More →
KSeF and foreign contractors – problems with the definition of “fixed establishment” and implications for businesses
The National e-Invoicing System (KSeF), which is set to become mandatory in 2026, will not be limited to companies headquartered in Poland. The regulations will also apply to foreign entities operating in Poland through what is referred to as a fixed establishment (FE). Although the legal construction of the provision... Read More →
Accounting office for a transport company: comprehensive accounting tailored to the TSL industry in Poland
Why a specialist accounting office for transport is essential Today’s transport industry operates in a highly regulated environment, characterised by complex cost structures and rapidly changing tax and legal regulations – both at the national level in Poland and internationally. Companies in the TSL sector (Transport – Shipping – Logistics)... Read More →
E-invoices in KSeF – New FA(3) logical structure from 1 February 2026. What will change?
Starting from 1 February 2026, a new logical structure for e-invoices – FA(3) – will come into force in Poland. It will replace the current FA(2) format used in the National e-Invoicing System (KSeF). The Polish Ministry of Finance has already released a draft version of the new schema, with... Read More →
Accounting for a transport company in Poland – a complete guide
The transport industry, which constitutes one of the pillars of both the Polish and international economy, is characterised by a high level of operational complexity and a strong dependency on legal regulations – particularly in the areas of taxation, HR, and finance. In such a dynamic and highly regulated business... Read More →
