Poland: Consultation on draft regulation on maintaining tax revenue and expense ledgers

Draft regulation expected to become effective January 1, 2026

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April 4, 2025

The Minister of Finance on March 25, 2025, published a draft regulation for consultation on maintaining tax revenue and expense ledgers.

Key amendments include:

  • Requirement to keep ledgers primarily in an electronic form
  • Repeal of obligation to keep the ledgers for each establishment for multi-establishment entities
  • Repeal of obligation to make daily statements of accounting records, with harmonization of deadlines for making entries in the ledgers now set at the 20th day of the month following the month when expenses were incurred or revenues earned
  • Addition of supplementary columns in the template ledger, with identification number of the invoice issued using the National e-Invoicing System to be provided in added column 3 and the tax identifier of the counterparty to be provided in added column 5

The draft regulation is expected to become effective January 1, 2026.

Read a March 2025 report prepared by the KPMG member firm in Poland

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