Poland: Legislation mandating national e-invoicing system (KSeF) and aligning tax regulations with new forms of company reorganization promulgated
Effective September 2, 2025, and September 17, 2025, respectively
Legislation introducing the mandatory national electronic invoicing (e-invoicing) system (KSeF) from February 1, 2026, for large taxpayers, and from April 1, 2026, for other taxpayers, was promulgated in the Journal of Laws on September 1, 2025. The new law (with certain exceptions) became effective on September 2, 2025.
In addition, legislation aligning the corporate income tax law with new forms of company reorganization (including updated rules for horizontal mergers of sister companies, division by spin-off, and the full implementation of Directive 2009/133/EC) was promulgated in the Journal of Laws on September 3, 2025. The new law provides for the equal tax treatment of demergers by spin-off and contributions in kind to a company, as well as the removal of the requirement to close accounting books in the case of demergers by spin-off or separation (consequently, for the purposes of maintaining the accounting books of divided companies, demergers by separation are equated with demergers by spin-off under the Accounting Act). The new law will become effective on September 17, 2025.
Read a September 2025 report prepared by the KPMG member firm in Poland