Regulatory updates - Poland

On January 28, 2026, the Polish Ministry of Finance (MoF) issued tax clarifications on how to determine whether a foreign business has a permanent place of establishment (SMPD) in Poland for the purpose of issuing invoices via KSeF.

From February 1, 2026, KSeF e-invoicing mandate goes live. However, the obligation to issue e-invoices via KSeF does not apply to businesses that: 

• Do not have a registered office or a permanent establishment in Poland 

• Have an SMPD in Poland, but this SMPD does not participate in the delivery of goods or provision of services for which invoices are issued 

The MoF provided detailed criteria for determining what constitutes a permanent establishment based on the definition for SMPD set out in the EU Council Implementing Regulation (EU) No 282/2011 and the case law from the EU Court of Justice. 

An SMPD is established only when all the conditions listed below are fulfilled: 

• The business’ personnel and technical resources are located in the given place 

• The personnel and technical resources form a structure that enables the provision of services 

• The place where the resources are located is characterized by sufficient permanence to enable the provision of services 

The MoF also provided guidance on situations where an SMPD is present but not involved in a transaction, as well as a procedure for determining whether the purchaser has an SMPD in Poland. The full guideline can be found here.   

As part of the transition to KSeF 2.0, the Polish Tax Authority has confirmed  planned technical break for KSeF 1.0, including the Certificate and Authorizations Module (MCU), from January 26 to January 31, 2026. During this time, the MCU will be unavailable. Taxpayers who need to generate production tokens, download certificates, or grant authorizations through the MCU have time only until 25th January (included) to do so. 

The KSeF 1.0, including the MCU, will cease to function on February 1, 2026 and the Ministry of Finance has earlier announced that KSeF certificates and tokens for the production environment will be available for generation through the KSeF 2.0 Taxpayer Application on the same day. 

During the technical break, starting January 28, 2026, the KSeF 2.0 API will operate in the production environment for verification purposes in the areas of user authentication, permissions, token generation, and applying for and receiving certificates.  

Confirmed dates  

• January 25, 2026:  last day to generate production tokens, obtain certificates, or grant authorizations through MCU 

• January 26, 2026-January 31, 2026: Technical break for KSeF 1.0 and MCU  

• January 28, 2026: KSeF 2.0 API available for verification in the production environment  

• February 1, 2026: KSeF 2.0 goes live as the only system; KSeF 1.0 and the MCU cease to function 

• February 1, 2026: Possible again to grant authorizations and submit applications for certificates in KSeF 2.0 

Starting January 1, 2026, taxpayers must submit a notification through the e-Tax Office notifying their intention to issue and send invoices with attachments before they can begin issuing this type of invoice in the national e-invoice system (KSeF). A notification must also be submitted for the intention to cease issuing and sending invoices with attachments.

Application process and requirements

To submit notification of intention to issue and invoices with attachments, taxpayers must submit an application form that includes:

• Taxpayer information, including email address;
• Type of activities to be documented by invoices with attachments (e.g., electricity supply, telecommunications services, or fuel supplies);
• Expected technical parameters (average monthly number of invoices and average size in kilobytes).

Detailed instructions on the procedure and requirements are available here.

An invoice attachment is an integral part of the invoice XML file. KSeF 2.0 will not accept unstructured attachments separate from the invoice XML file. The Attachments to the invoice may only contain tax information or closely related data, and cannot include marketing information or documents such as contracts, acceptance protocols, or price lists.

Violation of the requirements above may result in the revocation of the right to issue and send invoices with attachments to KSeF 2.0.