- The Ministry of Finance is working on guidelines for foreign entrepreneurs regarding the KSeF system.
- The guidelines will help foreign entrepreneurs determine if they need to issue invoices through KSeF.
- The obligation to issue structured invoices through KSeF will also apply to foreign entrepreneurs who meet certain criteria.
- However, there are exceptions to this obligation.
- In cases where the entrepreneur does not have a business establishment in Poland but has a permanent place of business in the country that is not involved in the supply of goods or services, they are exempt from the obligation.
- In such cases, electronic or paper invoices can be issued.
- The Ministry of Finance reminded that the use of KSeF is currently voluntary for taxpayers.
- The obligation to use KSeF will be implemented with a six-month delay for some taxpayers.
- By the end of 2024, not all taxpayers will be required to use KSeF.
Source: podatki.gazetaprawna.pl
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.
Latest Posts in "Poland"
- Poland’s Mandatory KSeF E-Invoicing: Key Dates, Requirements, and Compliance for Businesses
- Mandatory KSeF Implementation: Technical Setbacks and Process Challenges After VAT Law Amendment in Poland
- Over 35 Million Invoices Issued in KSeF Since Mandatory E-Invoicing Began in February 2026
- KSeF Causes Invoice Surge: From 10 to 170 Electricity Bills for Housing Cooperatives
- KSeF as a Shift Toward Preventive Tax Administration and Fewer Sanctions














