Q&A issued by the Polish Tax authorities related to self-billing
Does KSef provide for a Self-invoicing procedure?
- Yes. A seller authorizing the buyer to self-invoice will have to grant the buyer this right in KSeF. Invoices under this procedure can be issued directly by the buyer and by entities authorized by him to issue invoices in KSeF.
Will the KSeF numbers obtained under self-billing have to be sent to the supplier? Who will send this data to KSeF: the recipient (self-billing) or the seller?
The seller will have access to invoices issued by the buyer under the self-invoicing procedure in the KSeF system. There is no need to provide the seller with the KSeF number of issued invoices.
Source gov.pl
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