- 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"
- JPK_V7(3) Overhaul: Why March 2026 Is a Make-or-Break Moment for Accounting Teams
- Ministry of Finance: Penalties for Errors in KSeF Do Not Have to Be Maximum
- E-Invoicing in Poland: 7 things you need to know in 2026
- Does a Municipal Association Serving Its Members Operate as a VAT Taxpayer?
- VAT on Sale of Green Recreational Land: Does Main Land Use Determine Tax Exemption?
