- Foreign Entities and KSeF Obligations: Foreign companies registered for VAT in Poland are often concerned about whether they must issue structured invoices under the mandatory KSeF system, particularly if they lack a fixed place of business in Poland. The National Tax Information clarifies that these companies do not need to issue structured invoices as they do not possess technical or human resources in Poland.
- Self-Billing Requirements: Polish companies using self-invoicing systems must issue structured invoices through the KSeF when invoicing foreign suppliers registered for VAT in Poland, even if these suppliers do not have a registered office or fixed place of business in the country.
- B2C Invoicing Limitations: There is no provision for issuing structured invoices to natural persons who do not conduct business activities (B2C) under the KSeF regulations, highlighting the limitations for companies intending to use the KSeF for all customer transactions.
Source Piotr Chojnacki
Latest Posts in "Poland"
- VAT Rates in 2026: What Will Change and Which Sectors Are Affected?
- Poland Introduces Invoice Attachment Feature in KSeF 2.0 via e-Tax Office
- Fixed Establishment Rules for KSeF: Key Insights from the Ministry of Finance’s Draft Guidance
- KSeF Training Wednesdays: Key Information Sessions for Entrepreneurs Start January 7, 2026
- VAT Refund Date in KSeF: Issue Date or System Entry Date Determines Deduction Timing
