Poland is preparing to roll out a nationwide system of electronic invoicing via the KSeF platform in February 2026, a move designed to modernize tax collection and combat VAT fraud. Though, implementation of the new system, which will eventually apply to all VAT-registered businesses, is already raising complex questions for tax professionals. Ambiguities in the legislation surrounding the distinction between electronic and structured invoices are prompting concerns about potential double taxation and compliance challenges, as detailed in analysis by legal scholar Prof.dr hab. Witold Modzelewski.
A new value-added tax (VAT) invoicing system set to roll out in Poland will require businesses exceeding 200 million złoty (approximately $50 million USD) in annual sales to utilize the KSeF platform starting February 1, 2026, with the mandate expanding to all VAT-registered businesses by April 1, 2026. However, all taxpayers will be required to receive invoices through KSeF beginning February 1, 2026. The impending changes have sparked debate among tax professionals regarding ambiguities within the legislation, particularly concerning the definition and handling of electronic and structured invoices.
- Is a Structured Invoice Also an Electronic Invoice Under VAT Law?
- The Content of Electronic Invoices
Is a Structured Invoice Also an Electronic Invoice Under VAT Law?
Polish VAT-registered businesses are working to adapt to the requirements of the new invoicing system launching in February 2026. Some aspects of the legislation, specifically Article 106nda, paragraph 16 of the VAT Act, are proving difficult to interpret. This section seemingly recognizes a structured invoice as an electronic invoice if its transmission to KSeF occurs after the date specified in Article 106e, paragraph 1, point 1.
This creates an internal contradiction, as an invoice can only exist in one form: either electronic (sent to the counterparty) or structured (sent only to KSeF). There is no third option.
Perhaps a pragmatic approach is warranted, guided by common sense: if a taxpayer issues an electronic invoice and successfully sends it to their counterparty, they have fulfilled their statutory obligation under the law. The VAT invoice has been created and received by the counterparty. If that document is subsequently transmitted to KSeF, it should be considered a specific form of copy, not a re-issuance of the invoice. Alternatively, does this imply a double invoicing requirement, leading to two taxes due – and if so, which one should be paid? Both, or just one? It’s crucial to remember that these regulations are aimed at accountants, who meticulously review the legislation to ensure compliance.
The Content of Electronic Invoices
A second concern revolves around the content of electronic invoices, as outlined in Articles 106nda, 106nf, and 106nh of the VAT Act. These invoices are required to adhere to the same format as structured invoices. The rationale behind this requirement remains unclear. Businesses anticipate they will disregard this stipulation and include business, economic, and even promotional information in their invoices. There are currently no anticipated penalties for doing so in 2026. However, if the document is later presented in paper form, will these regulations still apply? Likely not, but at that point, two invoices – and potentially two taxes – would likely be due.
The fundamental issue lies in the legally defined forms of an invoice: according to Article 2 of the VAT Act, there are only three – paper, electronic, and structured. However, reading through the subsequent regulations, one could conclude that a single transaction may require an invoice in two or even three forms, each legally considered a “invoice.”
Will someone address this confusion?
Prof. dr hab. Witold Modzelewski
Institute for Tax Studies
