Polish tax in 2026 digital tax compliance becomes business reality
The beginning of 2026 did not bring a single, comprehensive tax reform in Poland. Instead, the turn of the year heralded several tax adjustments, while some key measures will become effective over the coming months. For Polish and international businesses operating in the local market, 2026 looks to be less about changes in tax rules themselves and more about adjusting to new compliance requirements, described below.
National e-Invoicing System as a structural shift
The mandatory introduction of the National e-Invoicing System (KSeF) is the most visible symbol of the digital tax transformation. After several postponements, 2026 is the year in which e-invoicing becomes obligatory. From a legal perspective, billing documents cease to function primarily as bilateral documents and instead become structured data records registered in the public systems of the Ministry of Finance.
The phased entry into force is particularly relevant for international groups. Entities whose gross turnover exceeded PLN 200 million in 2024 are required to apply KSeF from February 1 2026, while other VAT-registered taxpayers follow from April 1. For the largest entities, this means that systems must already be operational and fully integrated at the beginning of the year.
An invoice is deemed issued and received at the moment it is assigned a KSeF reference number, eliminating disputes over delivery, duplicates, or document loss. For businesses, this affects payment terms linked to invoice receipt, and enhances the tax authorities’ real-time visibility over commercial flows.
Who is required to issue invoices through KSeF in cross-border transactions? How does KSeF affect foreign businesses operating in Poland through a fixed establishment?
What key questions do experts explore in the article?
- What are the new requirements for submitting corporate accounting books in the structured JPK_CIT format starting in 2026, and which businesses are affected first?
- How has Poland changed the withholding tax treatment for dividends paid to investment and pension funds from January 1?
- What impact does the reinforced in dubio pro tributario principle have on tax disputes in Poland starting from the end of 2025?
- Which Polish entities are affected by the global minimum tax rules in 2026, and what preparatory steps must they take?
- What temporary corporate income tax change will apply to banks in Poland in 2026, and what is the intended duration and purpose of this measure?
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Polish tax in 2026: digital tax compliance becomes business reality | International Tax Review