Invoicing and Tax regulation in Poland

Navigating Poland’s evolving e-invoicing and tax regulations can be challenging. This guide provides an overview of the latest requirements to help you stay compliant and avoid potential penalties.

In the guide, we will cover:

Regulations Timeline

Poland E-invoicing Requirements (2024 Update)

Tax Regulations

Digital Reporting

Penalties

Achieving Global Invoicing and Tax Compliance with Space Invoices

 

 

Regulations Timeline

A quick overview of all current and upcoming regulations that Poland mandates regarding e-invoicing and digital reporting. For more details, check out the sections below.

 

Regulations in Effect:

Right now all B2B, B2C and B2G e-invoicing is voluntary.

 

Upcoming Changes to Polish E-invoicing:

1st February 2026: Mandatory e-invoicing for enterprises whose annual revenue exceeds 200 million PLN in Poland,

1st April 2026: Mandatory B2B e-invoicing for all enterprises in Poland.

 

 

Poland E-invoicing Requirements (2024 Update)

In Poland, currently, all B2G, B2B, and B2C transactions can use voluntary e-invoicing. However, in 2026, the regulations are set to change for both B2G and B2B transactions, starting on 1st February for enterprises whose annual revenue exceeds 200 million PLN in Poland and on 1st April for all enterprises in Poland. While e-invoicing remains optional for now, many Polish businesses have already proactively adopted this technology. The benefits of e-invoicing include improved operational efficiency, faster payment processing, better compliance with tax regulations, and significant cost savings.

To support this transition, Poland has implemented:

The PEPPOL network

The centralized platform for e-invoicing, KSeF, known as Krajowy System e-Faktur.

 

Governmental Body Responsible for E-invoicing

The Ministry of Finance is responsible for e-invoicing regulations in Poland.

Click here to visit their official website.

 

E-invoicing Formats

In Poland, e-invoices are typically exchanged using the XML format, usually in either Universal Business Language (UBL) or PEPPOL BIS Billing 3.0. Businesses connect to the KSeF platform, facilitating the exchange of electronic invoices and supporting the Polish government’s commitment to streamlining digital invoicing.

 

E-invoice Requirements

Invoices must be issued no later than 15 days after the month's end in which the goods or services were provided. They can be issued in either electronic or paper form and must include the following components:

Seller's Information: Name, address, VAT number

Customer Information: Name, full address, and VAT number

Invoice Date

A Unique Sequential Number

Description of Goods/Services: Detailed description, including quantity and unit price

Total Amount: Including applicable taxes

Tax Details

Additional Information: VAT exemption reference, reverse-charge, and name, address, and VAT number of the fiscal representative, if applicable

Certain transactions may require additional information:

B2C Transactions:

Simplified Invoices Include:

 

 

Tax Regulations

Value Added Tax (VAT)

The standard VAT rate in Poland is 23% and applies to most transactions, while the 8% rate applies to catering and restaurant services, books, newspapers, etc. The reduced 5% rate applies to basic foodstuffs and certain agricultural and forestry products, while a 0% rate applies to the Intra-Community supply of goods and the export of goods to non-EU countries.

 

Corporate Tax

The standard corporate tax rate in Poland is 9%. A 0% rate is applicable for taxable profits up to AED 375,000 to support small businesses and startups.

 

VAT on Digital Services in Poland

Digital services in Poland are generally subject to a 23% VAT. Services that fall under this category include e-books, software downloads, music, movies, games, and other electronically supplied services.

 

 

Digital Reporting

Poland has already introduced several digital reporting requirements, with more to come:

SAF-T, known in Poland as JPK, mandates businesses to submit standardized electronic accounting records to tax authorities

Digital platform operators must report information about sellers and their activities to tax authorities

B2B and B2G e-invoicing will become mandatory in 2026

 

VAT Registration and Thresholds

Polish businesses must register for VAT if their taxable income exceeds PLN 200,000 annually

Foreign businesses have no VAT registration threshold

For intra-EU distance selling of goods and B2C telecommunications, broadcasting, and electronic services, the VAT threshold is PLN 42,000 / EUR 10,000 (net) per calendar year

 

VAT Returns and Payments

The reporting of SAF-T must be submitted monthly, by the 25th day of the month following the month in which the tax point arises.

 

 

Penalties

You can be fined up to 100% of the VAT amount shown on the invoice or a fine of up to 18.7% of the total amount due on the invoice in the case of an invoice without the VAT amount, which may be imposed:

For non-filing or late filing of VAT returns, recapitulative statements, or SAF-T files, the fine amounts to PLN 2,800 per return or file

For delayed payments of VAT, there is an interest rate of 12% per year

If you fail to issue e-invoices via KSeF, a fine of up to 100% of the VAT amount shown on the invoice may apply

 

 

Achieving Global Invoicing and Tax Compliance with Space Invoices

One way to comply with (e-)invoicing, tax, and reporting regulations in Poland is to use a provider like Space Invoices.

You will be able to:

Use one API for current and future global tax and invoicing compliance, including Poland

Save time and money with integration that takes less than a week

Support and upsell your clients worldwide, including Poland

Ensure all documents are archived and successfully reported to responsible institutions

Become a one-stop shop for current and future clients

Streamline processes and eliminate manual errors, saving time and money

Do you have questions about achieving compliance in Poland?

We are ready to help.

 

The information in this guide is strictly informative, as regulations and timelines change frequently. While we make every effort to monitor updates and maintain the accuracy of our content, we recommend consulting with a tax professional or e-invoicing specialist for the most reliable and personalized advice. This guide was last updated on November 15, 2024.

Looking to automate real-time reporting and tax compliance for Poland? Let's talk