Poland Expects KSeF to Support Higher VAT Revenues in 2027

Poland expects its mandatory KSeF e-invoicing system to contribute to stronger VAT collection in 2027, according to the government’s draft Budget.

The Ministry of Finance forecasts VAT revenues of PLN 363.7 billion in 2027, an increase of PLN 31.7 billion, or 9.5%, compared with the expected 2026 outturn.

The Ministry identifies measures introduced to improve tax collection and reduce irregularities, including KSeF, as factors supporting this forecast.

However, it has not specified how much additional VAT it expects KSeF to generate. The forecast is therefore an early indication of confidence in the system rather than evidence of a measurable revenue increase.

KSeF Moves From Implementation to VAT Control

Mandatory KSeF e-invoicing began on 1 February 2026 for businesses with 2024 sales exceeding PLN 200 million. Most remaining businesses joined from 1 April, while those with monthly invoiced sales of no more than PLN 10,000 gross are due to join from January 2027.

According to the analysis from VatCalc, Poland’s 2027 Budget does not prove that KSeF has already increased VAT receipts. It does, however, show that the government is beginning to treat mandatory e-invoicing as a tax-control instrument, rather than simply an invoicing modernisation programme.

Source: VatCalc

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