On September 15, 2026, the Polish Ministry of Finance (MoF) published details of a legislative initiative, under the government’s “Deregulation 2.0” programme, proposing changes to the Value Added Tax (VAT) Act.
The initiative aims to further digitize VAT compliance and retail sales reporting through the introduction of e-VAT, a pre-filled VAT return system that would allow taxpayers to access a tax authority-prepared JPK_VAT return through the e-Tax Office, and a free digital retail sales reporting tool called the National e-Cash Register (KeKR).
Pre-filled VAT returns (e-VAT)
Key proposed features include:
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Tax authorities would prepare an initial VAT return using data available within National Revenue Administration (KAS) systems, including information collected through KSeF and other connected databases.
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Taxpayers would need to expressly opt in to receive the pre-filled VAT return and remain responsible for verifying, supplementing, and actively approving the proposed return before submission. Automatic filing or deemed acceptance is not envisaged.
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Invoice issuance deadlines may be shortened to ensure transaction data is available in time for the preparation of pre-filled VAT returns.
The proposal does not replace Poland’s existing JPK_V7 reporting framework. Instead, it contemplates a future model in which tax authorities generate a pre-filled version of the taxpayer’s JPK_V7M or JPK_V7K filing using information available through government digital reporting systems.
Digitalisation of retail sales and introduction of KeKR
Under the proposal, KeKR would support the digitalisation of retail sales by introducing a free government-provided tool for fiscal receipt management. Key measures include:
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Allowing retailers to issue, store, and report fiscal receipts through a free application, providing an alternative to purchasing and maintaining traditional cash register hardware.
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Accelerating the phase-out of legacy cash registers that do not transmit transaction data to the National Revenue Administration (KAS), with taxpayers required to transition to online cash registers, virtual cash registers, or KeKR.
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Expanding the availability of electronic receipts by granting customers the right to request an e-receipt from any retailer, rather than limiting issuance primarily to businesses operating loyalty programmes or similar schemes.
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Supporting the collection of comprehensive digital retail sales data, which the Ministry of Finance considers a prerequisite for the future implementation and expansion of the proposed e-VAT system.
Timeline
The proposed changes are scheduled for adoption by the Council of Ministers in the fourth quarter of 2026. Implementation of the e-VAT system would begin gradually from the fourth quarter of 2029, initially targeting selected taxpayer groups.
The published initiative is currently a policy outline, not drafted legislation. The MoF has not yet published legal text amending specific articles of the VAT Act.
Sovos will continue to monitor this proposal as it moves through Poland’s legislative process.
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