{"id":5550,"date":"2025-11-07T13:31:36","date_gmt":"2025-11-07T12:31:36","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5550"},"modified":"2025-11-12T13:41:54","modified_gmt":"2025-11-12T12:41:54","slug":"ksiegowosc-dla-e-commerce-w-2026-specyfika-rozliczen-sklepow-internetowych","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/","title":{"rendered":"E-commerce accounting in 2026 \u2013 specifics of online store settlements"},"content":{"rendered":"<p><\/p>\n<article>\n<p>In 2026, your store must be ready for KSeF, proper handling of foreign sales, and well-organized returns. The key is correct OSS\/IOSS procedures, JPK_V7 with the WSTO_EE marker, and compliance with BDO and DAC7.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#what-changes-for-online-stores-in-2026\" >What changes for online stores in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#ksef-milestones\" >KSeF milestones<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#how-to-account-for-domestic-and-foreign-sales-in-e-commerce\" >How to account for domestic and foreign sales in e-commerce?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#wstoossioss-%e2%80%93-key-rules\" >WSTO\/OSS\/IOSS \u2013 key rules<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#when-is-oss-not-enough-for-sales-from-foreign-warehouses\" >When is OSS not enough for sales from foreign warehouses?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#fulfillment-fba-3pl-%e2%80%93-tax-consequences\" >Fulfillment, FBA, 3PL \u2013 tax consequences<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#how-to-document-returns-and-complaints-in-an-online-store\" >How to document returns and complaints in an online store?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#legal-basis-and-practice\" >Legal basis and practice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#are-e-receipts-and-e-invoices-sufficient-in-e-commerce\" >Are e-receipts and e-invoices sufficient in e-commerce?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#minimum-documentation-requirements\" >Minimum documentation requirements<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#which-jpk-v7-codes-apply-to-e-commerce\" >Which JPK_V7 codes apply to e-commerce?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#codes-and-structures\" >Codes and structures<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#how-to-account-for-gift-cards-and-vouchers-in-the-store\" >How to account for gift cards and vouchers in the store?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#definitions-from-the-vat-act\" >Definitions from the VAT Act<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#does-selling-through-marketplaces-involve-additional-obligations\" >Does selling through marketplaces involve additional obligations?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#dac7-%e2%80%93-what-it-means-for-you\" >DAC7 \u2013 what it means for you<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#does-e-commerce-have-environmental-obligations-bdoropdeposits\" >Does e-commerce have environmental obligations (BDO\/ROP\/deposits)?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#bdo-in-practice-for-a-store\" >BDO in practice for a&nbsp;store<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#how-to-arrange-accounting-processes-for-ksef-oss-and-returns\" >How to arrange accounting processes for KSeF, OSS, and returns?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#minimum-e-commerce-%e2%80%9cworkflow%e2%80%9d\" >Minimum e-commerce &#8220;workflow&#8221;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#what-does-it-look-like-in-practice-progress-holdings-experience\" >What does it look like in practice? Progress Holding&#8217;s experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#our-data-most-common-errors-in-e-commerce\" >Our data: Most common errors in e-commerce<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#i-sell-to-the-eu-below-10000-eur-do-i-need-oss\" >I sell to the EU below 10,000 EUR. Do I need OSS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#i-ship-from-a-german-fba-warehouse-is-oss-enough\" >I ship from a&nbsp;German FBA warehouse. Is OSS enough?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#can-i-send-customers-only-e-receipts-and-e-invoices\" >Can I send customers only e-receipts and e-invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#how-do-i-mark-wsto-sales-in-jpk-v7\" >How do I mark WSTO sales in JPK_V7?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#when-do-i-recognize-vat-for-vouchers\" >When do I recognize VAT for vouchers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#what-data-can-marketplaces-provide-about-me-to-kas\" >What data can marketplaces provide about me to KAS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/e-commerce-accounting-in-2026-specifics-of-online-store-settlements\/#does-every-store-need-to-be-in-bdo\" >Does every store need to be in BDO?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-changes-for-online-stores-in-2026\"><\/span>What changes for online stores in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Mandatory KSeF starts on 1.02.2026 for the largest companies and 1.04.2026 for others; micro-enterprises up to 10k PLN\/month from 1.01.2027. Prepare your invoicing, correction, and returns processes.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"ksef-milestones\"><\/span>KSeF milestones<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>1.02.2026 \u2013 mandatory for companies with sales \u2265 200m PLN in 2024 (<a href=\"https:\/\/ksef.podatki.gov.pl\/\">ksef.podatki.gov.pl<\/a>).<\/li>\n<li>1.04.2026 \u2013 mandatory for other entrepreneurs; exception for micro-enterprises until 1.01.2027 (<a href=\"https:\/\/ksef.podatki.gov.pl\/\">ksef.podatki.gov.pl<\/a>).<\/li>\n<li>Until 31.01.2026 \u2013 KSeF is optional; check instructions on <a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/004651\">biznes.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-to-account-for-domestic-and-foreign-sales-in-e-commerce\"><\/span>How to account for domestic and foreign sales in e-commerce?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For the EU, you use WSTO and the OSS procedure; for imports up to 150 EUR \u2013 IOSS. After exceeding 10,000 EUR annually, you tax in the country of consumption.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"wstoossioss-%e2%80%93-key-rules\"><\/span>WSTO\/OSS\/IOSS \u2013 key rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>10,000 EUR (42,000 PLN) limit for total B2C sales to the EU \u2013 after exceeding, VAT is based on the customer&#8217;s country rates (<a href=\"https:\/\/www.podatki.gov.pl\/media\/7196\/objasnienia-podatkowe-vat-e-commerce.pdf\">MF explanations<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/media\/7151\/webinarium-vat-e-commerce-qa.pdf\">MF Q&#038;A<\/a>).<\/li>\n<li>OSS \u2013 quarterly settlement in Poland for B2C sales to the EU (<a href=\"https:\/\/www.podatki.gov.pl\/vat\/abc-vat\/procedury\/punkt-kompleksowej-obslugi-oss-i-ioss\/\">podatki.gov.pl<\/a>).<\/li>\n<li>IOSS \u2013 import up to 150 EUR, simplified settlements (<a href=\"https:\/\/www.podatki.gov.pl\/vat\/abc-vat\/procedury\/punkt-kompleksowej-obslugi-oss-i-ioss\/\">podatki.gov.pl<\/a>).<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>What to use<\/th>\n<th>Where to pay VAT<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Sale from Poland to EU consumer, below limit<\/td>\n<td>WSTO_EE in JPK<\/td>\n<td>Poland or voluntarily OSS<\/td>\n<\/tr>\n<tr>\n<td>Sale from Poland to EU consumer, over limit<\/td>\n<td>OSS<\/td>\n<td>Consumer&#8217;s country (via OSS)<\/td>\n<\/tr>\n<tr>\n<td>B2C import \u2264 150 EUR<\/td>\n<td>IOSS<\/td>\n<td>Consumer&#8217;s country (via IOSS)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Tip:<\/em> Make VAT payments for OSS\/IOSS according to the Ministry of Finance instructions (<a href=\"https:\/\/www.podatki.gov.pl\/vat\/wyjasnienia\/platnosc-vat-w-ramach-procedury-unijnej-oraz-nieunijnej-oss-i-procedury-importu-ioss\/\">podatki.gov.pl<\/a>).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"when-is-oss-not-enough-for-sales-from-foreign-warehouses\"><\/span>When is OSS not enough for sales from foreign warehouses?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When goods are shipped from a&nbsp;warehouse in another EU country, a&nbsp;local VAT obligation arises. OSS does not replace local registration for domestic sales in the warehouse&#8217;s country.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"fulfillment-fba-3pl-%e2%80%93-tax-consequences\"><\/span>Fulfillment, FBA, 3PL \u2013 tax consequences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Moving goods to a&nbsp;warehouse in another EU country requires a&nbsp;local VAT number for domestic sales from that country.<\/li>\n<li>You can still use OSS for shipments from Poland if the transport originates there.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-to-document-returns-and-complaints-in-an-online-store\"><\/span>How to document returns and complaints in an online store?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The consumer has 14 days to withdraw; payment refund within 14 days of the declaration. You make VAT adjustments according to the rules for invoices\/receipts.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"legal-basis-and-practice\"><\/span>Legal basis and practice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Right of withdrawal 14 days and effects of refund \u2013 <a href=\"https:\/\/prawakonsumenta.uokik.gov.pl\/prawo-odstapienia-od-umowy\/terminy-odstapienie\/\">UOKiK: deadlines<\/a>, <a href=\"https:\/\/prawakonsumenta.uokik.gov.pl\/prawo-odstapienia-od-umowy\/skutek\/\">UOKiK: effect<\/a>.<\/li>\n<li>VAT adjustment for returns \u2013 keep proof of return, make adjustments on the <a href=\"https:\/\/progressholding.pl\/en\/\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Professional accountant in Poland - Expert accounting &amp; bookkeeping services\">accounting<\/a> document; rules stem from the VAT Act and cash register regulations.<\/li>\n<li>From 2026, you issue invoice corrections in KSeF; ensure a&nbsp;procedure for quick corrections and customer notifications (<a href=\"https:\/\/ksef.podatki.gov.pl\/\">ksef.podatki.gov.pl<\/a>).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"are-e-receipts-and-e-invoices-sufficient-in-e-commerce\"><\/span>Are e-receipts and e-invoices sufficient in e-commerce?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, if you meet the requirements for cash registers and KSeF. For an invoice issued for a&nbsp;receipt, the B2B buyer must provide their NIP on the receipt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"minimum-documentation-requirements\"><\/span>Minimum documentation requirements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>E-receipt permitted by regulations on cash registers (<a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250000845\">Dz.U. 2025 poz. 845<\/a>, <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20220001252\/O\/D20221252.pdf\">technical requirements<\/a>).<\/li>\n<li>Invoice for a&nbsp;receipt only with NIP on the receipt; a&nbsp;receipt up to 450 PLN with NIP is a&nbsp;simplified invoice (<a href=\"https:\/\/www.gov.pl\/web\/finanse\/nowe-zasady-wystawiania-faktur-do-paragonow\">gov.pl<\/a>).<\/li>\n<li>In KSeF, you send invoices and corrections in structured format (<a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20230001598\/T\/D20231598L.pdf\">VAT amendments for KSeF<\/a>).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"which-jpk-v7-codes-apply-to-e-commerce\"><\/span>Which JPK_V7 codes apply to e-commerce?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You mark WSTO sales in the records as WSTO_EE. Remember about GTU where applicable, and the current JPK structure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"codes-and-structures\"><\/span>Codes and structures<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>JPK_V7 instructions and current 2025 schema \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/jednolity-plik-kontrolny\/jpk-vat-z-deklaracja\/\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/media\/10974\/schemat_jpk_v7m-3-_v1-0e-1.pdf\">JPK_V7M(3) schema<\/a>.<\/li>\n<li>WSTO_EE \u2013 code for WSTO and TBE services after the e-commerce package changes (<a href=\"https:\/\/www.podatki.gov.pl\/media\/7196\/objasnienia-podatkowe-vat-e-commerce.pdf\">MF explanations<\/a>).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-to-account-for-gift-cards-and-vouchers-in-the-store\"><\/span>How to account for gift cards and vouchers in the store?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For a&nbsp;single-purpose voucher, VAT arises upon transfer of the voucher. For a&nbsp;multi-purpose voucher, you account for VAT only upon redemption.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"definitions-from-the-vat-act\"><\/span>Definitions from the VAT Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Single-purpose voucher (SPV) and multi-purpose voucher (MPV) \u2013 definitions and tax implications in Art. 2, 8a, 8b of the VAT Act (<a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20040540535\/U\/D20040535Lj.pdf\">text of the Act<\/a>).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"does-selling-through-marketplaces-involve-additional-obligations\"><\/span>Does selling through marketplaces involve additional obligations?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, platform operators report seller data under DAC7. You must ensure complete data and consistency in settlements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"dac7-%e2%80%93-what-it-means-for-you\"><\/span>DAC7 \u2013 what it means for you<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Poland implemented DAC7 from 1.07.2024; reporting is handled by KAS (National Revenue Administration) (<a href=\"https:\/\/www.podatki.gov.pl\/wyjasnienia\/co-warto-wiedziec-o-dyrektywie-dac7\/\">podatki.gov.pl<\/a>).<\/li>\n<li>Scope and exclusions (less than 30 transactions and 2,000 EUR) \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/podatkowa-wspolpraca-miedzynarodowa\/dpi-digital-platform-information\/informacje-o-obowiazkach-operatorow-platform\/\">podatki.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"does-e-commerce-have-environmental-obligations-bdoropdeposits\"><\/span>Does e-commerce have environmental obligations (BDO\/ROP\/deposits)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, by introducing products in packaging, you register in BDO, report, and pay fees. Check the regulations and rates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"bdo-in-practice-for-a-store\"><\/span>BDO in practice for a&nbsp;store<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Register and rules \u2013 <a href=\"https:\/\/bdo.mos.gov.pl\/\">BDO<\/a>, <a href=\"https:\/\/bdo.mos.gov.pl\/zasady-rejestracji\/\">registration rules<\/a>.<\/li>\n<li>Act on packaging and packaging waste \u2013 consolidated text 2025 (<a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250000870\">Dz.U. 2025 poz. 870<\/a>); product fee rates \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20250000988\/O\/D20250988.pdf\">Dz.U. 2025 poz. 988<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-to-arrange-accounting-processes-for-ksef-oss-and-returns\"><\/span>How to arrange accounting processes for KSeF, OSS, and returns?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Establish clear rules for data, document flow, and PSP reconciliations. Automate the link between the order, payment, and invoice.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"minimum-e-commerce-%e2%80%9cworkflow%e2%80%9d\"><\/span>Minimum e-commerce &#8220;workflow&#8221;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Order \u2192 payment \u2192 KSeF invoice (B2B) or receipt\/e-receipt (B2C).<\/li>\n<li>Shipment \u2192 delivery confirmation \u2192 revenue recognition.<\/li>\n<li>Return\/withdrawal \u2192 return document \u2192 VAT adjustment \u2192 refund \u2264 14 days.<\/li>\n<li>Cross-border sale \u2192 WSTO_EE report \u2192 OSS\/IOSS declaration and VAT payment.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"what-does-it-look-like-in-practice-progress-holdings-experience\"><\/span>What does it look like in practice? Progress Holding&#8217;s experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on over 500 e-commerce settlements we conducted in 2023\u20132025, we have gathered the most common sources of errors and ready-made corrective actions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"our-data-most-common-errors-in-e-commerce\"><\/span>Our data: Most common errors in e-commerce<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Error<\/th>\n<th>Consequence<\/th>\n<th>How we fix it<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Failure to segregate sales from foreign warehouses<\/td>\n<td>Wrong VAT rate and arrears<\/td>\n<td>Supply chain audit, local registration, corrections<\/td>\n<\/tr>\n<tr>\n<td>Incorrect WSTO_EE codes in JPK<\/td>\n<td>Record non-compliance<\/td>\n<td>ERP\u2192JPK mapping, tests on MF schema<\/td>\n<\/tr>\n<tr>\n<td>Delayed corrections for returns<\/td>\n<td>Risk of interest<\/td>\n<td>RMA procedure + automatic correction in KSeF<\/td>\n<\/tr>\n<tr>\n<td>Incomplete data for DAC7<\/td>\n<td>KAS inquiries, payment blocks<\/td>\n<td>Seller KYC checklists and marketplace verification<\/td>\n<\/tr>\n<tr>\n<td>Lack of packaging register for BDO<\/td>\n<td>Administrative fines<\/td>\n<td>Implementation of mass records and annual reports<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Progress Holding implements KSeF, handles OSS\/IOSS settlements, and prepares returns processes. We provide e-commerce audits and ongoing accounting services.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"i-sell-to-the-eu-below-10000-eur-do-i-need-oss\"><\/span>I sell to the EU below 10,000 EUR. Do I need OSS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. You can settle in Poland, but OSS can be simpler as you approach the limit (see MF materials).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"i-ship-from-a-german-fba-warehouse-is-oss-enough\"><\/span>I ship from a&nbsp;German FBA warehouse. Is OSS enough?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. For sales from a&nbsp;German warehouse, you need German VAT for domestic transactions in DE.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-i-send-customers-only-e-receipts-and-e-invoices\"><\/span>Can I send customers only e-receipts and e-invoices?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if your cash register and system meet the requirements and customer consent. Remember KSeF for invoices from 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-do-i-mark-wsto-sales-in-jpk-v7\"><\/span>How do I mark WSTO sales in JPK_V7?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>With the WSTO_EE code in the records. Check the current JPK schema on podatki.gov.pl.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-do-i-recognize-vat-for-vouchers\"><\/span>When do I recognize VAT for vouchers?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For SPV, upon sale of the voucher; for MPV, upon redemption by the customer (VAT Act).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-data-can-marketplaces-provide-about-me-to-kas\"><\/span>What data can marketplaces provide about me to KAS?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Identification data and sales values, with exceptions for very small scale (DAC7 on podatki.gov.pl).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-every-store-need-to-be-in-bdo\"><\/span>Does every store need to be in BDO?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you &#8220;introduce&#8221; packaging to the market, which is usually the case in e-commerce \u2013 yes. Registration via BDO.<\/p>\n<p>The most important conclusion: organize your invoicing in KSeF, WSTO_EE records, and returns procedures, and you will avoid corrections and penalties. Need professional support? Contact Progress Holding: +48 603 232 418 or office@progressholding.pl. We handle OSS\/IOSS registrations, KSeF implementations, and accounting services for e-commerce in Poland.<\/p>\n<hr\/>\n<p><strong>Sources and legal acts (selection):<\/strong> <a href=\"https:\/\/ksef.podatki.gov.pl\/\">KSeF<\/a>; <a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/004651\">biznes.gov.pl on KSeF<\/a>; <a href=\"https:\/\/www.podatki.gov.pl\/vat\/abc-vat\/procedury\/punkt-kompleksowej-obslugi-oss-i-ioss\/\">OSS\/IOSS \u2013 podatki.gov.pl<\/a>; <a href=\"https:\/\/www.podatki.gov.pl\/media\/7196\/objasnienia-podatkowe-vat-e-commerce.pdf\">VAT e-commerce explanations (MF)<\/a>; <a href=\"https:\/\/www.podatki.gov.pl\/vat\/wyjasnienia\/platnosc-vat-w-ramach-procedury-unijnej-oraz-nieunijnej-oss-i-procedury-importu-ioss\/\">OSS\/IOSS Payments<\/a>; <a href=\"https:\/\/prawakonsumenta.uokik.gov.pl\/prawo-odstapienia-od-umowy\/terminy-odstapienie\/\">UOKiK deadlines<\/a>, <a href=\"https:\/\/prawakonsumenta.uokik.gov.pl\/prawo-odstapienia-od-umowy\/skutek\/\">UOKiK effects<\/a>; <a href=\"https:\/\/www.gov.pl\/web\/finanse\/nowe-zasady-wystawiania-faktur-do-paragonow\">Invoices for receipts<\/a>; <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250000845\">Regulation on cash registers 2025<\/a>; <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20040540535\/U\/D20040535Lj.pdf\">VAT Act<\/a>; <a href=\"https:\/\/www.podatki.gov.pl\/jednolity-plik-kontrolny\/jpk-vat-z-deklaracja\/\">JPK_V7<\/a>; <a href=\"https:\/\/www.podatki.gov.pl\/wyjasnienia\/co-warto-wiedziec-o-dyrektywie-dac7\/\">DAC7 \u2013 podatki.gov.pl<\/a>; <a href=\"https:\/\/bdo.mos.gov.pl\/\">BDO<\/a>; <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20250000870\">Act on packaging 2025<\/a>; <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20250000988\/O\/D20250988.pdf\">Product fee rates 2025<\/a>.<\/p>\n<p><em>Progress Holding services:<\/em> KSeF 2.0 implementation, OSS\/IOSS registrations, e-commerce accounting, WSTO\/FBA audit, BDO support, and returns policy. Schedule a&nbsp;consultation: +48 603 232 418, office@progressholding.pl.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>In 2026, your store must be ready for KSeF, proper handling of foreign sales, and well-organized returns. The key is correct OSS\/IOSS procedures, JPK_V7 with the WSTO_EE marker, and compliance with BDO and DAC7. What changes for online stores in 2026? Mandatory KSeF starts on 1.02.2026 for the largest companies and 1.04.2026 for others; micro-enterprises [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5551,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"In 2026, your e-commerce store must be ready for KSeF, correct cross-border settlements, and returns. 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