The Polish legislature specified that the obligation to use KSeF will only apply to foreign taxpayers with a FE in Poland who are involved in transactions that result in an invoice. A taxpayer with a FE in the territory of Poland but issuing an invoice as part of other business operations not related to that FE, will not have to use KSeF, unless they voluntarily opt for such an option.
On the surface level, this issue seems quite clear. Meanwhile, when a taxpayer begins to analyze their situation, the list of questions grows exponentially. Is the FE unquestionably located in the territory of Poland? Are activities performed in the FE subject to mandatory invoicing in KSeF?
Source KR Group
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