VAT rules keep evolving. In 2026 the key changes are: mandatory KSeF extended to SMEs, updated JPK_VAT rules, and new pitfalls in daily invoicing. Check what applies to you.
VAT is one of the most dynamic areas of Polish tax law — rules change every year and each change creates new compliance obligations. In 2026, the most significant development is the extension of mandatory KSeF (National e-Invoice System) to all active VAT payers including SMEs. Below we summarise the most important VAT issues for businesses operating in 2026.
From 2026, the National e-Invoice System (KSeF) is mandatory for all active VAT payers in Poland, including small and medium-sized enterprises. This means: • Every VAT invoice issued to a Polish counterparty (B2B and B2G) must go through KSeF and receive a KSeF number. • Paper invoices and PDF emails no longer replace structured invoices — they are treated as informal documents only. • The VAT deduction timing for the buyer may be linked to the date the invoice was sent to KSeF. Penalties for not using KSeF reach up to 100% of the VAT amount on the invoice — for high-volume businesses this can be a very significant sanction.
The JPK_VAT file with tax return (JPK_V7M monthly, JPK_V7K quarterly) remains the core reporting obligation. In 2026, pay attention to: • GTU codes — product/service classification codes GTU_01–GTU_13 must be correctly assigned; wrong codes trigger corrections and tax office enquiries. • Mandatory split payment (MPP) — transactions over PLN 15,000 for goods listed in Schedule 15 of the VAT Act still require split payment. • Invoices to receipts — only receipts containing the buyer's NIP can be followed by an invoice; no NIP means no invoice is possible. • Cross-border services — determining the correct place of supply (Art. 28b/28c) remains one of the most frequently challenged areas.
In 2026, the annual turnover threshold for VAT exemption (Art. 113 of the VAT Act) remains PLN 200,000. Companies below this threshold may — but are not required to — register as active VAT payers. VAT exemption is NOT available for: • Importers of taxable goods and services • Suppliers of precious metal goods, new vehicles and certain other goods • Businesses providing legal, advisory and jewellery services • Taxpayers who previously waived the exemption and less than 3 years have passed Choosing the exemption saves VAT administration costs but means losing the right to deduct input VAT — the decision requires analysing your cost structure.
Tax inspectors most frequently challenge: • Re-invoicing without proper documentation — utilities, insurance and rent require a contract specifying the allocation key; unexplained mark-ups on re-invoices are challenged. • Wrong VAT rates on intangible services — 23% is the standard rate, but education, medical and some cultural services benefit from exemption or a reduced 8% rate. • Full VAT deduction on mixed-use purchases without applying the proportional coefficient (Art. 90). • Issuing an invoice before delivering goods or completing a service — the tax point arises on delivery/completion, not on invoicing. • Missing documentation for intra-Community acquisitions and service imports — the taxpayer must self-assess VAT.
VAT changes require continuous monitoring and updated internal procedures. Danexis handles VAT compliance for businesses of all sizes — from sole traders to companies with complex invoicing structures. Contact us to verify that your VAT returns are fully compliant with 2026 rules.