- Having a permanent establishment (FE) in Poland results in obligations in KSeF for foreign entrepreneurs and their contractors
- The issue of FE has significant tax implications for both foreign entrepreneurs and their Polish contractors
- Failure to issue invoices in KSeF can result in financial penalties for the seller
- Buyers should be cautious when receiving invoices outside of KSeF, as tax authorities may challenge their right to deduct VAT
- Determining whether a foreign entrepreneur’s activities in Poland constitute FE requires individual analysis and often confirmation through individual interpretation
- Polish taxpayers should obtain statements from foreign contractors regarding the presence of FE in Poland and ensure appropriate contractual clauses
- It is essential to determine the correct method of taxation for services and goods, as well as whether invoices should be issued through KSeF or another agreed-upon method.
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
