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New e-invoice and VAT correction rules for businesses

The act introduces changes to the electronic invoicing system, making it easier for companies to issue documents during system failures and expanding invoice correction options. Changes also affect lump-sum farmers' invoices and settlement deadlines for the deposit system.
Key points
Businesses can issue electronic invoices outside the KSeF system during failures or downtime, then submit them to the system on the next business day.
A new type of electronic invoice (Article 106nda) has been introduced, which can optionally be issued instead of a structured invoice.
Lump-sum farmers can consent to buyers issuing VAT RR invoices for agricultural products in the KSeF system.
Entrepreneurs with annual turnover up to PLN 200 million can temporarily (until end of March 2026) issue paper or regular electronic invoices instead of structured ones.
Invoices with attachments are now possible for transactions with complex data, after registering in the e-Tax Office.
Rules for reducing the tax base upon invoice corrections have changed – the deadline depends on the correction invoice form and delivery method.
Beverage packaging introducers must make tax base corrections in the February 2026 declaration, and payers must pay 2025 tax by February 28, 2026.
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55%
VOTING RESULTS
2025-07-25
For 239
Against 182
Abstain 11
Full voting results open_in_new
gavel
Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od towarów i usług oraz zmieniającej ustawę o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 1407
Process start date: 2025-06-30
Voting date: 2025-07-25
Voting no: 62
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about New e-invoice and VAT correction rules for businesses

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1407.

When did the legislative process begin?

The process officially started on 2025-06-30.

What are the main provisions?

Key points include:

  • Businesses can issue electronic invoices outside the KSeF system during failures or downtime, then submit them to the system on the next business day.
  • A new type of electronic invoice (Article 106nda) has been introduced, which can optionally be issued instead of a structured invoice.
  • Lump-sum farmers can consent to buyers issuing VAT RR invoices for agricultural products in the KSeF system.
  • Entrepreneurs with annual turnover up to PLN 200 million can temporarily (until end of March 2026) issue paper or regular electronic invoices instead of structured ones.
  • Invoices with attachments are now possible for transactions with complex data, after registering in the e-Tax Office.
  • Rules for reducing the tax base upon invoice corrections have changed – the deadline depends on the correction invoice form and delivery method.
  • Beverage packaging introducers must make tax base corrections in the February 2026 declaration, and payers must pay 2025 tax by February 28, 2026.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-07.

Analysis and Potential Impact of PROJEKT USTAWY 1407

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Economy Agriculture