VAT Changes from April 2026
The second quarter of 2026 brings several important VAT changes. Some took effect on April 1 alongside mandatory KSeF, while others have been in force since the beginning of the year.
New VAT Rates
End of Reduced Food VAT
The anti-inflation shield covering reduced VAT on basic food products expired on April 1, 2026:
- Basic food — back from 0% to 5% VAT
- Processed foods and beverages — back to 8% or 23% depending on category
E-books and Digital Press
The 5% VAT rate on e-books, digital press, and audiobooks is maintained.
SLIM VAT 4 — Simplifications in Practice
The SLIM VAT 4 package (effective January 1, 2026) is now delivering real benefits:
- Simplified corrections — downward corrections no longer require buyer confirmation
- Quarterly reporting — turnover threshold raised from PLN 4M to PLN 6M
- Split payment threshold — raised from PLN 15,000 to PLN 20,000 gross
KSeF and VAT Reporting
- From October 1, 2026, VAT deduction will require a KSeF invoice number
- Invoice receipt date = KSeF number assignment date
- New KSeF number fields in JPK_V7 declarations
What to Do Now
- Update VAT rates in POS and invoicing systems
- Check eligibility for quarterly VAT reporting
- Prepare for JPK changes — KSeF fields mandatory from October 2026
- Review split payment thresholds
Need help with VAT compliance? Contact us.