Regulatory updates - Poland

On April 24, 2026, the MoF made available the abuse reporting functionality within the KSeF 2.0 Taxpayer Application. The introduction of this feature is part of the ongoing development of KSeF and the Ministry's response to the reported need from businesses to improve how the system operates.

The functionality is available to all taxpayers using the KSeF 2.0 Taxpayer Application who receive purchase invoices or invoices in which they appear as a third-party entity. It is not available for sales invoices.

Invoices suspected of fraud or abuse must no longer be reported via the KSeF Application Contact Form. All reports must now be submitted exclusively through the abuse reporting functionality.

Detailed instructions on how to submit a report of suspected fraud or abuse are available in the KSeF 2.0 Taxpayer Application User Manual (version 2.3, April 2026) available here.

The main changes introduced by the draft act are:

1. Clarified scope of the "deemed supplier" regime – extended to B2B supplies via electronic platforms where the buyer's intra-Community acquisitions are VAT-exempt, removing ambiguity about marketplace liability.
2. Revised PLN 42,000 (EUR 10,000) threshold calculation – only intra-Community distance sales of goods (WSTO) dispatched from the seller's Member State of establishment count. Sales from foreign warehouses not constituting a fixed establishment are excluded.
3. OSS registration as automatic election – EU OSS-registered suppliers are automatically deemed to have elected consumption-country taxation for all WSTO and TBE services (telecommunications, broadcasting, and electronic services), even below the PLN 42,000 threshold.
4. Harmonized tax-point rules for OSS – the chargeable event for both EU and non-EU OSS supplies will be clearly defined in Polish law, reducing compliance uncertainty for cross-border sellers.
5. Website requirement abolished – the obligation to provide a URL when registering for non-EU OSS or IOSS is removed, eliminating a practical barrier for businesses without a web presence.
6. EU OSS extended to B2C energy supplies – natural gas, electricity, heating and cooling energy supplied to consumers will be reclassified as WSTO, bringing them within OSS and removing the need for multi-state VAT registrations.
7. Small exempt taxpayers excluded from IOSS – traders benefiting from the domestic small-business VAT exemption may no longer use IOSS for imported consignments up to 150 EUR, closing a potential non-taxation gap.
8. Call-off stock regime repealed – the simplification will be phased out in connection with the new TOOG-OSS procedure for own-goods transfers (effective July 1, 2028), with full repeal by June 30, 2029.

Businesses engaged in cross-border e-commerce, energy supply or intra-EU goods transfers should review their current OSS registration status, threshold-calculation methodology, and call-off stock arrangements in light of these proposals. The draft act is expected to be decided upon by the Council of Ministers in Q2/Q3 2026, with parliamentary adoption required before the December 30, 2026, deadline.

On April 23, 2026, the MoF in Poland published a public consultation on a proposed model for handling invoice-related business events and synchronizing related changes in the KSeF API. KSeF is Poland's national e-invoicing platform, which enables the issuance, receipt, and storage of structured electronic invoices. The proposal is intended to gather market feedback before the final direction and implementation scope are determined.  

What is being proposed:  

The proposal covers two issues. 

The first is a technical issue  

This concerns the development of a target mechanism for exchanging information about changes, specifically, a method for synchronizing documents and related business events 

Under this approach, KSeF would continue to store the structured invoice itself, but could also record additional business data as separate events associated with the invoice. The proposal states that this would not change the structured invoice data already stored in KSeF 

The second one is a catalog of business events 

Instead of overwriting one current status, each change would be stored as a separate event with its own identifier and metadata, such as creation date and author. The stated aim is to preserve a history of changes and allow the invoice's current state to be derived from the sequence of recorded events.

Examples of events under consideration 

The consultation lists illustrative examples of invoice-related events, including: 

• invoice creation and correction issuance; 

• internal invoice qualification statuses, such as "to be booked" or "requires clarification"; 

• payment events, such as partial or full payment; 

• invoice-line events, such as excluding a line from settlement; 

• abuse reports, including suspicious links, impersonation, or mass invoice sending; and 

• user-defined business attributes in a key-value style format.

API extension 

The proposed API extension would cover two groups of operations: 

• Read: downloading or exporting the list of events; downloading the current status of an invoice as derived from events; and extending current metadata retrieval methods to include additional business events 

• Record: performing operations on invoices that result in the creation of new business events 

Consultation period  

A public consultation on the proposed business event model is currently open. The public can participate by sending suggestions or proposals by May 8, 2026, to this MoF email address konsultacje.ksef@mf.gov.pl.  

The full proposal is available in the KSeF API documentation here.