From 1 January 2026, individuals and non-public entities will no longer be able to submit applications to tax authorities or KAS via ePUAP. Legally effective submissions must use the authority’s electronic delivery address or official IT system accounts, while ePUAP remains valid only for certain local tax forms.
Poland’s Ministry of Finance announced on 19 December 2025 that starting 1 January 2026, applications submitted via ePUAP by individuals or entities that are not public bodies to tax authorities or KAS will no longer be legally recognised.
Legally effective submissions must be made either:
- to the official electronic delivery address of the tax authority, or
- through an account in the authority’s IT system.
- For KAS, this includes e-Urząd Skarbowy and the Platform for Electronic Customs and Tax Services (PUESC).
Exceptions
- Certain local tax forms (IN-1, DN-1, IR-1, DR-1, IL-1, DL-1, DT-1) and declarations for agricultural, forestry, and vehicle taxes can still be submitted via ePUAP.
- Where specific laws require ePUAP or other electronic platforms, submissions via those channels remain valid.
If an application is submitted via ePUAP after 1 January 2026, the tax authority or KAS will not process it. However, authorities are encouraged to inform the sender and provide guidance on correct submission channels.
Paper submissions remain allowed, either by post or in person, except in cases where the law specifically requires electronic submission.
Taxpayers are encouraged to use e-Urząd Skarbowy or PUESC for secure and effective electronic communication. Guidance on using these platforms is available on podatki.gov.pl and PUESC.
Earlier, Poland’s Ministry of Finance announced four implementing regulations governing the use of the National e-Invoicing System (Krajowy System e-Faktur – KSeF) on 16 December 2025.
