Oct 2024: KSeF testing restricted; last consultation starts this month on 2026 mandatory KSeF B2B e-invoicing The Polish Ministry of Finance has put the brakes on its new e-invoicing testing environment due to technical difficulties and excess demand ahead of the February 2026 introduction of
Ministry of Finance may relax January 2025 corporate income tax mandate Poland’s JPK_CIT (Jednolity Plik Kontrolny dla CIT) is a mandatory electronic reporting requirement for corporate income tax (CIT) purposes. It has been implemented as part of Poland’s broader tax digitisation efforts, JPK_CIT requires businesses
EU Court of Justice rules Polands split payment fraud regime is proportionate to compact VAT fraud In 2019, Poland introduced a split payment bank account requirement in sensitive fraud-prone sectors. This required customers to remit the VAT element of their payments into dedicated VAT bank
VAT rate updates; domestic reverse charge on power; Excise changes A new draft law UD125 introduces amendments to various acts, primarily focusing on the Tax on Value Added Tax (VAT Act), the Excise Duty Act, and related legislation. These changes aim to align Polish tax
January 2025 threshold for cash simplification reporting €250,000 per annum Small businesses and entrepreneurs will be able to opt for the cash-based VAT reporting option from 1 January 2025 if their annual sales are below €250,000. This is change from the €1.2m threshold for all
Questions to Ombudsman and Tax Authority regarding data security, personal GDPR data privacy and commercial sensitivity The Polish mandatory National e-Invoice System (KSeF) set to be implemented from 1 February 2026, has raised significant concerns among entrepreneurs regarding trade data security and GDPR compliance. They
New structures for 2025 JPK_KR accounting reporting for transactional-level reporting for company and income tax The Polish tax authorities have publish new SAF-T CIT logical structures last week. From 1st January 2025, large businesses will be obliged to provide the Polish version of SAF-T –
April 2024: Facials, manicures, make-up and body care services switch to 8% reduced rate Poland’s Ministry of Finance is reassigning cosmetic services from the 23% standard rate to the 8% reduced rate from 1 April 2024. Taxable services (PKWiU numbers 96.02.13.0, ex 96.02.14.0, 96. 02.19.0.)
Government confirms VAT on food will return to 5% from 0% Poland has confirmed on 12 March 2024 that the 2-year long cut in VAT on food from the reduced rate of 5% to 0% will end. The rate was first cut in February 2022
Poland’s machine learning STIR tackles missing trader VAT fraud In 2017, Poland launched its System Teleinformatyczny Izby Rozliczeniowej (STIR) machine learing Artificial Intelligence (AI) programme. This uses algorithms to analyse large data of taxpayer activities to detect suspicious transactions, fraud and non-compliance. This was in the
