The previous article discussed entities required to implement KSeF, including fixed establishments (FE) in transactions subject to KSeF reporting. The definition of a permanent establishment is regulated by EU Regulation 282/2011, with provisions applying directly in Member States. The CJEU has addressed conditions for a permanent establishment, including constancy, human and technical resources, management decisions, and service provision. Failure to issue invoices through KSeF may result in financial penalties for sellers and buyers. Sellers must assess if they have a permanent establishment in Poland, while buyers risk VAT deduction on invoices issued outside KSeF. The Ministry of Finance is expected to provide guidelines on permanent establishments, but seeking individual interpretation may be the safest solution.
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