Poland: Key Legal Developments – February 2026
- Mandatory Use of the National e-Invoicing System (KSeF)
- Revisions to the 800+ Family Benefit Programme
- New Standard for Measuring Floor Space in Residential Properties
- Contact a lawyer for further information
This update summarises selected legislative and regulatory developments entering into force in Poland in February 2026 that may be relevant to businesses, investors and international clients operating in the Polish market.
Mandatory Use of the National e-Invoicing System (KSeF)
Effective date: 1 February 2026
Starting February 2026, large businesses are required to issue structured invoices via the government-administered KSeF platform.
From April 2026, the obligation will extend to all VAT-registered entities, including SMEs. This marks a major shift in invoicing practices and requires technical adaptation of accounting and ERP systems.
Businesses should ensure that internal systems and processes are aligned with the technical and legal requirements of KSeF to avoid operational disruptions.
Revisions to the 800+ Family Benefit Programme
Effective date: 1 February 2026
Amendments to the family benefit framework introduce new verification obligations, especially for families with limited ties to Poland or where children reside abroad. This may impact certain employee groups, particularly among cross-border or expatriate staff.
Employers assisting with employee relocations should verify the updated eligibility rules when planning HR and benefits policies.
New Standard for Measuring Floor Space in Residential Properties
Effective date: 13 February 2026
A new regulation harmonises the calculation of usable floor space in residential developments. It standardises how balconies, mezzanines, and terraces are included in total surface area, addressing long-standing inconsistencies across the market.
This change is expected to bring greater clarity and uniformity to pricing and disclosures in real estate transactions.
Need assistance?
The REVERA Poland team is actively advising clients on implementation of the above changes, including:
- KSeF readiness assessments and compliance strategies
- HR and social benefit policy updates
- Transactional support in light of the new real estate measurement standard
Author: Aleksander Skirpan.
For more information, please contact us or reach out directly to your usual REVERA contact.
Contact a lawyer for further information
Contact a lawyer
