2026 does not bring as many new tax laws as 2025 did, but the scale of change for businesses is bigger, because two of them are systemic: the mandatory National e-Invoice System (KSeF), which changes how every invoice in Poland is issued, and the Labour Inspectorate act, which gives inspectors the power to administratively reclassify a B2B contract as an employment contract. Below is a complete, verified overview of what is actually in force in 2026.
- KSeF: mandatory e-invoices for all businesses
- The 2026 Labour Inspectorate act: risk for B2B contractors
- Higher VAT exemption threshold: PLN 240,000
- Cash-basis PIT: threshold raised to PLN 2 million
- Higher health contribution: the discounted base is gone
- Minimum wage and social security contributions in 2026
- JPK-CIT: the second rollout stage
- What stayed the same
- What to do now
KSeF, mandatory e-invoices for all businesses
This is by far the biggest change for businesses in Poland in 2026. Under the act of 5 August 2025 amending the VAT Act and the act amending the VAT Act and certain other acts (Journal of Laws 2025, item 1203), every invoice issued between businesses in Poland must go through the National e-Invoice System (KSeF), run by the Ministry of Finance (ksef.podatki.gov.pl).
– 1 February 2026 – obligation to issue invoices in KSeF for large taxpayers (2024 sales value with tax above PLN 200 million)
– 1 February 2026 – obligation to receive invoices from KSeF for every taxpayer, regardless of company size
– 1 April 2026 – obligation to issue invoices in KSeF for all remaining businesses
– 1 January 2027 – the obligation covers the smallest taxpayers (monthly sales up to PLN 10,000 gross)
A transitional period applies until the end of 2026: businesses can still issue electronic or paper invoices if the monthly sales documented by such invoices do not exceed PLN 10,000 gross, and simplified fiscal receipts with the buyer’s tax ID up to PLN 450 are still treated as invoices. The act also shortened the standard VAT refund period from 60 to 40 days for taxpayers using KSeF exclusively.
The 2026 Labour Inspectorate act, risk for B2B contractors
Since 8 July 2026, the act of 11 March 2026 amending the Act on the National Labour Inspectorate and certain other acts has been in force (Journal of Laws 2026, item 473). The new provision gives a labour inspector the power to issue an administrative decision establishing an employment relationship in place of a B2B contract, if the actual working conditions match the definition of an employment relationship under Article 22 § 1 of the Labour Code, without having to go to court.
For companies that signed a civil-law contract before 8 July 2026 with someone who effectively works like an employee, the act provides a 12-month window for voluntary legalisation, i.e. until roughly 8 July 2027, to convert such cooperation into an employment contract without risking a fine for the earlier misclassification.
Higher VAT exemption threshold, PLN 240,000
Since 1 January 2026, the VAT exemption threshold (Article 113 of the VAT Act) has risen from PLN 200,000 to PLN 240,000 of net annual sales. The change was introduced by the act of 24 June 2025 amending the VAT Act (Journal of Laws 2025, item 896). This is the first increase of this threshold since 2017.
Businesses that exceeded the old PLN 200,000 threshold in 2025 but stayed within the PLN 200,000-240,000 range could return to the VAT exemption already from 1 January 2026, without the usual one-year waiting period, simply by filing an updated VAT-R form. For businesses starting activity during the year, the threshold is calculated proportionally to the number of days the business has operated.
Cash-basis PIT, threshold raised to PLN 2 million
Cash-basis PIT, launched on 1 January 2025, still works on the same principles: tax is paid only once payment is actually received from a client. What changed is the revenue threshold that qualifies you for this method – under the act of 21 November 2025 amending the Personal Income Tax Act (Journal of Laws 2025, item 163, in respect of this amendment), the threshold rose from 1 January 2026 from PLN 1,000,000 to PLN 2,000,000 of revenue in the previous year.
If you’re planning to choose cash-basis PIT for 2026 and haven’t done so yet, note that the deadline for filing the statement with the tax office was 20 February 2026 (for businesses already operating).
Higher health contribution, the discounted base is gone
In 2025, entrepreneurs on the tax scale and the flat 19% tax paid a minimum health contribution calculated from 75% of the minimum wage. That discount was meant to become permanent, but the act introducing the 2026 health contribution reform was vetoed by the President, and no new legislative initiative was passed. As a result, since 1 February 2026, the minimum health contribution base has gone back to 100% of the minimum wage.
| Sole proprietorship tax regime | Health contribution rate | Minimum amount in 2026 |
|---|---|---|
| Tax scale (12%/32%) | 9% of income, min. 100% of minimum wage | PLN 432.54/month |
| Flat tax (19%) | 4.9% of income, min. 100% of minimum wage | PLN 432.54/month |
| Flat-rate (revenue up to PLN 60,000) | fixed rate | PLN 498.35/month |
| Flat-rate (PLN 60,000-300,000) | fixed rate | PLN 830.58/month |
| Flat-rate (above PLN 300,000) | fixed rate | PLN 1,495.04/month |
In practice, this means the minimum health contribution rose by about PLN 117 a month (roughly PLN 1,400 a year) compared with 2025, regardless of the company’s actual income.
Minimum wage and social security contributions in 2026
In 2026, a single rate applies for the whole year, with no July increase. The minimum wage is PLN 4,806 gross per month (up 3% from 2025), and the minimum hourly rate for certain civil-law contracts is PLN 31.40 gross, under the Council of Ministers’ 2025 regulation on the minimum wage and minimum hourly rate for 2026.
JPK-CIT, the second rollout stage
The JPK-CIT rollout schedule announced back in 2024 is proceeding on plan. From the tax year starting after 31 December 2025 (usually 1 January 2026), the JPK-CIT reporting obligation now covers CIT and PIT taxpayers on full accounting books who are active VAT payers filing monthly (submitting JPK_V7M). This is the largest group covered so far – the first files for 2026 will be submitted to the tax office in 2027.
What stayed the same
It’s worth stressing what did not change for 2026, since a lot of outdated information circulates online: the PIT tax scale is still 12%/32% with a PLN 120,000 threshold, the tax-free amount is still PLN 30,000 a year, and the tax-reducing amount in the first bracket is still PLN 3,600 a year. A bill to raise the threshold to PLN 140,000 (filed in the Sejm) did not take effect – the government confirmed the 2026 thresholds remain unchanged. The deadline for filing the 2025 PIT return is 30 April 2026.
What to do now
– Check when your company falls under the mandatory KSeF invoicing obligation, and get ready to receive invoices from the system already from 1 February 2026
– Review your B2B contracts for signs of subordination under Article 22 § 1 of the Labour Code: you have until roughly 8 July 2027 to make voluntary corrections
– Check whether your annual revenue now qualifies for the VAT exemption up to PLN 240,000
– If you settle on a cash basis, check whether the new PLN 2 million threshold changes your situation
– Update your social security budget for the higher minimum health contribution and the new PLN 4,806 minimum wage
FAQ
Does KSeF also apply to sole proprietorships? Yes. Ultimately the obligation covers every VAT payer, including the smallest sole proprietorships – those with monthly sales up to PLN 10,000 gross have until 1 January 2027, but receiving invoices from KSeF is mandatory for everyone already from 1 February 2026.
Does the 2026 Labour Inspectorate act only apply to large companies? No. It applies to any entity that engages individuals under a B2B or other civil-law contract, regardless of company size.
Does changing your sole proprietorship’s tax regime protect you from a PIP reclassification? No. The tax regime (scale, flat tax, flat-rate) has no bearing on whether the cooperation has the features of an employment relationship. That’s a completely separate legal question.
Sources and legal basis
- Act of 5 August 2025 amending the VAT Act and the act amending the VAT Act and certain other acts (Journal of Laws 2025, item 1203) – mandatory KSeF.
- Act of 11 March 2026 amending the Act on the National Labour Inspectorate and certain other acts (Journal of Laws 2026, item 473).
- Act of 24 June 2025 amending the VAT Act (Journal of Laws 2025, item 896) – PLN 240,000 VAT exemption threshold.
- Act of 21 November 2025 amending the Personal Income Tax Act – cash-basis PIT threshold raised to PLN 2 million.
- Act of 26 July 1991 on Personal Income Tax (Journal of Laws 1991, No. 80, item 350), Article 14c – the cash method.
- podatki.gov.pl (Ministry of Finance) – the National e-Invoice System rollout plan.
Legal status as of: August 28, 2026.
Author: MojaFirma Team.
This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances. If anything about your situation isn’t fully clear, feel free to book a free consultation with our team.
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