Poland publishes draft regulation aligning VAT refund rules with KSeF

On April 15, 2026, the MoF in Poland published a draft regulation seeking to amend the 2021 regulation on the refund of VAT to certain entities. The draft introduces KSeF identification numbers (KSeF IDs) as the primary invoice reference for refund applications and sets out fallback documentation requirements when such numbers are unavailable. 

Key changes to the VAT refund application include:  

• European&nbs…