- Polish tax authorities have changed their approach to recognizing fixed establishments (FEs)
- Taxpayers with recognized FEs in Poland have been informed that no FE exists
- Tax authorities refer to CJEU case law and set deadlines for taxpayers to respond
- Taxpayers may need to reassign tax matters to designated tax office for nonresident taxpayers
- Not having an FE requires re-evaluating VAT settlements, retroactive corrections, revising invoicing practices, and informing business partners
- FE status is linked to the National e-Invoice System (KSeF) in Poland
- Nonresident entities with a VAT FE in Poland are involved in relevant supplies under KSeF provisions
- Taxpayers may apply for a binding ruling from Ministry of Finance on FE existence in Poland
- Compliance with obligation to issue VAT invoices in structured format under KSeF provisions is necessary for taxpayers with FEs in Poland
Source: taxathand.com
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.
