Polish Businesses โคFace Potential double Taxation Under New KSeF Invoice Rules
WARSAW, Poland – A looming regulatory ambiguity surroundingโฃ Poland’s National System of Electronic โInvoices (KSeF) threatens to force businesses to issue-and possibly payโ taxes on-the same sale twice beginning in February 2026, according to leading fiscalโ expert Prof. witold Modzelewski of the Institute of โขFiscal Studies. The concern stems โfrom โคunclear stipulations โregarding invoice formats and the potential for KSeF to trigger the creation ofโฃ multiple, legally valid invoices for a single transaction.
The core ofโ the issue lies in the VAT Act’s definition of acceptable invoice โฃforms-paper, electronic, and structured-and how these โขinteract with KSeF requirements.While โKSeF mandates structured electronic invoicesโค conforming to a โคspecific template, businesses are already signaling intent to supplement these with additional commercial data, potentially creating a divergence from the legally prescribedโข format.โ โ Currently, this isn’t a major concern, but the introduction of KSeF fundamentally alters the landscape.
According to Article 106nda, 106nf, and 106nh of the VAT Act, โelectronicโค invoices must adhere to the structured invoice template, a requirement whose rationale remains unexplained. โ Prof. Modzelewski warns that โขif a business issues aโ structured electronic invoice through KSeF and simultaneously generates a separate invoice-even โขa paper one-to include additional business details, both documents โฃcould be considered legally valid “invoices,” triggering a double tax liability.โ โ
“The basic problem is therefore the statutoryโ form of theโค invoice:โ in accordance with Art. 2 ofโ the VAT Act, ther are only โคthree separate forms of VAT invoices: paper, electronic and structured,” Prof. Modzelewski stated. “Though, โฃby โคreading subsequentโค regulations on this subject, you may come โto the conclusion that โขa given activity may require the โissuance of an invoice in two or even three forms and each of โthem is an ‘invoice’ in the legal sense.”
ksef, designed toโข streamlineโฃ VAT reporting and combat tax evasion, โis scheduled to become mandatory for mostโ Polish taxpayers starting February โ2026. โคThe โsystemโ requires all invoices to be โฃsubmitted electronically, but the lack of clarity regarding acceptable invoice formats and theโ potential for multiple valid โdocuments โraises important concerns about compliance โand financial risk for businesses. The question remains: will authorities clarify the regulations, or โwill polish companies be forcedโค to navigate a complex and potentially costly double-invoicing scenario?
