Poland will require taxpayers to notify the e‑Tax Office before issuing invoices with attachments in KSeF 2.0 from 1 January 2026. The notification must include taxpayer details, activity type and technical parameters, and attachments must be part of the XML file. Additional legislative updates include simplified invoice rules, JPK_VAT amendments, and exemption provisions effective February 2026.

The UK Supreme Court ruled on 15 January 2026 that VAT on professional costs incurred in connection with a VAT‑exempt share disposal is not recoverable, rejecting any general fundraising exception. The decision applies to corporate groups where the parent provides taxable management services to a subsidiary, confirming that share sales remain within the scope of VAT but exempt, and that VAT grouping does not alter this treatment. Taxpayers must therefore plan for non‑recoverable transaction costs when restructuring or disposing of subsidiaries.