Poland accelerates digitalization of business accounting and tax systems

The digitalization of business accounting in Poland is advancing as the state moves tax administration into a digital format. A key driver of this shift is the National e-Invoice System (KSeF). Starting April 1, 2026, most entrepreneurs will be required to use KSeF, with the smallest taxpayers—those with monthly invoice sales under 10,000 PLN—becoming mandatory participants by January 1, 2027.

In addition to e-invoicing, the Ministry of Finance is pushing for the digitalization of tax books. For PIT taxpayers submitting monthly JPK_VAT, the requirement to use computer programs for income tax records will apply to tax years starting after December 31, 2025. For all other taxpayers, this requirement will take effect for tax years starting after December 31, 2026.

This transition allows for more automated processes, where financial documents are created digitally, sent to a central system, and then integrated into accounting software to generate tax records and settlements automatically.