2026 brings three significant tax shifts that every foreign entrepreneur operating in Poland should know about – and at least one of them will likely increase your costs.

E-invoicing is now mandatory. Poland’s national e-invoice system (KSeF) is being rolled out in stages, with most businesses required to comply from April 1, 2026. All invoices must pass through the government system before reaching your counterparty. On the upside, VAT refund timelines shorten from 60 to 40 days, and document archiving is automated. The compliance work, however, needs to happen now – not later.

Company car deductions just got tighter. The previous single threshold has been replaced by a three-tier system tied to CO2 emissions. For most conventional vehicles – petrol, diesel, and standard hybrids – the deductible cap has dropped to PLN 100,000. This directly reduces what you can write off, increasing your effective PIT or CIT liability. Only fully electric and hydrogen vehicles retain the higher PLN 225,000 limit.

The VAT exemption threshold has increased from PLN 200,000 to PLN 240,000 in annual revenue. Good news for smaller operations – but the transition rules require careful handling, and certain business categories remain excluded regardless of revenue.

These are not abstract regulatory updates. They affect cash flow, tax planning, and how you structure costs in Poland today.

If you’re running a business here – or planning to – now is the right time to review your setup with advisors who understand both the Polish tax environment and international business realities.

Feel free to reach out to the SmartAccountant team. We’re here to make compliance straightforward.

#Poland #TaxAdvisory #KSeF