Easing VAT requirements for businesses following KSeF e-invoicing launch
- Administrative burden falls (MDR rollback, simpler overpayments, higher third-party thresholds) as Poland relies on KSeF data instead of paperwork.
- Enforcement sharpens (re-engineered limitation rules, fiscal crime focus) giving certainty to compliant taxpayers while targeting organised VAT abuse.
If approved, the new legislation is scheduled to come into effect on 1st October, 2026.
Polish KSeF e-invoicing began rollout 1 February 2026. See our Poland VAT guide for more details.
The Polish Council of Ministers in Poland has adopted draft amendments to tax regulations with effect largely from 1 October 2026. For VAT, excise, and broader tax compliance teams, the theme is clear: less formality, more enforceability.
1) MDR (Mandatory Disclosure Rules) — rollback
Poland will eliminate the obligation to report domestic tax schemes (MDR) and MDRs in VAT/excise where not required by EU law. Filing frequency for remaining MDR forms will also be reduced. Impact for VAT teams
- A material reduction in administrative MDR noise around routine VAT structuring.
- Advisors and in-house teams can refocus on genuinely cross-border DAC6-type hallmarks.
- Lower risk of penalties for technical MDR lapses unrelated to avoidance.
Why this now? With KSeF delivering transaction-level visibility, Poland is signalling it no longer needs MDR over-reporting to “see” VAT behaviour.
2) Statute of Limitations — ending perpetual exposure
Historically, certain mechanisms (e.g., mortgages securing tax debts) created a de facto non-statute of limitations. This will be replaced by:
- Suspension of the limitation period during mortgage registration, capped at 5 years
- But: serious fiscal crimes (especially organised) will not benefit from limitation protection
- Repeal of Art. 44§2 Fiscal Penal Code linking criminal limitation to tax limitation
- Transitional effect: these rules won’t fully time-bar until end-2031
Impact
- Legitimate taxpayers gain legal certainty that disputes cannot be kept open indefinitely
- At the same time, Poland strengthens tools against deliberate VAT fraud
- Expect more criminal-law framing in major VAT disputes post-2026
3) Overpayments — No separate application if you correct return
If an overpayment arises from a corrected declaration, there will be no need to submit a separate overpayment application. Impact:
- Faster recovery of VAT overpayments
- Less procedural friction after KSeF-driven corrections
- Cleaner alignment between return correction and cash recovery
4) Third-Party tax liability threshold raised (PLN 1,000 → PLN 5,000)
The amount of tax payable by an entity other than the taxpayer increases five-fold. Impact:
- Lower exposure for minor counterparties and agents
- Focus shifts to material cases of joint and several liability
5) Tax remission possible before due date
Authorities may remit tax before the due date. Impact:
- A new planning tool in hardship or exceptional cases
- Useful where KSeF or reporting errors create short-term artificial liabilities
6) Property/Agricultural/Forest Tax — decisions without opening proceedings
For individuals, authorities may determine liabilities based on data already held, without first issuing a notice to initiate proceedings. Impact:
- Signals Poland’s confidence in data-led tax administration
- Mirrors the logic already seen in VAT via structured e-invoice data
