This is a page for the tag VAT Law
National e-Invoicing System (KSeF) penalties in Poland to be postponed until the end of 2027
On 16 September 2026, the Polish Ministry of Finance announced that KSeF penalties in Poland for errors involving the National e-Invoicing System (KSeF) in Poland would be postponed until 31 December 2027. However, the change requires an amendment to the Polish VAT Act and is not yet binding law. The... Read More →
National e-Invoicing System (KSeF) number in bank transfers in Poland from 2027 – new requirements for companies
From 1 January 2027, a number assigned by Poland’s National e-Invoicing System (KSeF) will be mandatory in bank transfers for certain payments relating to invoices covered by KSeF. The requirement will primarily apply where an active VAT taxpayer pays another active VAT taxpayer by bank transfer or another payment instrument... Read More →
VAT group in Poland – when should you set one up and what are the benefits?
A VAT group in Poland allows several related entities to account for VAT as a single taxable person. Transactions between VAT group members are outside the scope of VAT, while output and input VAT are settled jointly. This can reduce irrecoverable VAT, improve cash flow and simplify certain administrative obligations.... Read More →
Transfer pricing adjustments and VAT in Poland – CJEU judgment
Transfer pricing adjustments and VAT in Poland cannot be assessed under a single automatic rule. In its judgment of 13 May 2026 in Case C-603/24, the Court of Justice of the European Union (CJEU) confirmed that a profitability adjustment does not become consideration for a service merely because specific costs... Read More →
Proposed changes to the VAT White List and split payment in Poland: will payment errors still affect tax-deductible costs?
The Polish government’s draft act amending the Personal Income Tax (PIT) Act and the Corporate Income Tax (CIT) Act proposes simplifying the rules for payments made to bank accounts outside the VAT White List and payments made without the mandatory split payment mechanism. It forms part of a broader deregulation... Read More →
VAT deduction on work clothing in Poland without a logo – when is it possible?
Can a business in Poland deduct VAT on work clothing without a logo? Yes. In certain circumstances, a business in Poland may deduct VAT on work clothing even if it does not carry a company logo. The absence of branding does not, by itself, eliminate the right to deduct VAT.... Read More →
In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?
In Poland, a buyer that has already deducted VAT from an original invoice should generally reduce input VAT in the period in which it receives an in-minus corrective invoice. It should not automatically reopen the period in which the original purchase was reported. For structured corrective invoices issued through the... Read More →
Do invoices for services supplied abroad have to be issued through Poland’s KSeF?
In many cases, Polish businesses must report invoices for services supplied abroad through the National e-Invoicing System (KSeF), even when the services are taxable in another country. The obligation depends primarily on whether Polish invoicing rules apply, who is required to account for VAT and whether a statutory exclusion from... Read More →
VAT deduction for company cars in Poland: when mileage records may no longer protect your business
Under Polish VAT law, 100% VAT deduction for a company car is safe only when the vehicle is genuinely used exclusively for VAT-taxable business activity and the company can prove it with consistent documentation. For passenger cars, the key safeguards are timely VAT-26 filing, reliable mileage records and internal rules... Read More →
Split payment mechanism and KSeF invoices in Poland – what changes for businesses?
The split payment mechanism and KSeF invoices in Poland are becoming an increasingly important practical issue for businesses, accounting departments and finance teams responsible for VAT settlements. Although the split payment mechanism itself is not new, payments for invoices issued through the National e-Invoicing System (KSeF) in Poland will require... Read More →
