Poland · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Tax and customs are both administered by the National Revenue Administration. A business obtains a tax identification number, registers for VAT where required, and files VAT data in a structured monthly file rather than a simple return. The change that reorganised Polish invoicing is KSeF, the national e-invoicing system: it became mandatory for the largest taxpayers on 1 February 2026, for other established businesses on 1 April 2026, and for micro-entrepreneurs from 1 January 2027.
- KSeF e-invoicing is mandatory in phases from February 2026, reaching micro-entrepreneurs in 2027.
- VAT is reported through a structured monthly file rather than a plain return.
- Tax and customs sit in the same administration, so registrations overlap.
Official authorities
- National Revenue Administration (KAS)
Tax and customs administration.
- podatki.gov.pl
Tax portal, VAT reporting and KSeF.
Official-information aggregation, not legal advice. Always verify on the authority's own site.