17:10 6 January 2025
Law changes coming for the new year
This year marks the gradual imposition of new obligations on entrepreneurs across various sectors, with full implementation stretching over the coming years. Significant changes, such as the National e-Invoicing System (KSeF) enabling structured invoicing, have been delayed until 2026. Initially planned for 2024, KSeF will affect large taxpayers with sales exceeding PLN 200 million from February 2026 and all others from April 2026.
In 2025, VAT adjustments, including scrapping the mandatory online cash register-terminal integration and extending reverse charge mechanisms, are expected. Reporting obligations, like e-submission of accounting data (JPK_CIT) and sustainability reports, will roll out progressively, beginning with larger firms. The e-Delivery system for official correspondence becomes mandatory in stages, starting January 2025.
(pb.pl)
